November 22, 2021
VIA EDGAR |
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Cheryl Brown
Re: | Gatos Silver, Inc. Registration Statement on Form S-3 Registration No. 333-261081 |
Dear Ms. Brown:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-261081) (the “Registration Statement”) of Gatos Silver, Inc. We respectfully request that the Registration Statement be declared effective as of 2:00 p.m., Eastern time, on November 24, 2021, or as soon as practicable thereafter.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Davis Polk & Wardwell LLP, by calling Richard D. Truesdell, Jr. at (212) 450-4674 or David Li at (212) 450-3861.
Thank you for your assistance in this matter.
Sincerely,
Gatos Silver, Inc.
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By: | /s/ Adam Dubas | |
Name: Adam Dubas | ||
Title: Chief Administrative Officer |