Western Magnesium Corp.
8180 Greensboro Drive, Suite 720
McLean, Virginia 22102
July 7, 2022
United States Securities and Exchange Commission
100 F Street, N.W.
Washington, D.C. 20549
| Attention: | Liz Packebusch, Staff Attorney | |
| Karina Dorin, Staff Attorney | ||
| Karl Hiller, Accounting Branch Chief | ||
| John Cannarella, Staff Accountant | ||
| Re: | Western Magnesium Corporation (the “Company”) | |
| Registration Statement on Form S-1 (Amendment No. 1) | ||
| Filed June 24, 2022 | ||
| File No. 333-265189 |
Ladies and Gentlemen:
Pursuant to the requirements of Rule 461 under the Securities Act of 1933, as amended, Western Magnesium Corporation, a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-265189) filed with the Commission on May 25, 2022, and as amended on June 24, 2022 (the “Registration Statement”), to 10:00 a.m. on July 12, 2022, or as soon thereafter as practicable.
| Sincerely, | |
| /s/ Sam Ataya | |
| Sam Ataya, Chief Executive Officer |
| cc: | Laura Anthony, Esq. Lazarus Rothstein, Esq. |
