United States securities and exchange commission logo November 22, 2021 Stephen A. Orr Chief Executive Officer and Director Gatos Silver, Inc. 8400 E. Crescent Parkway, Suite 600 Greenwood Village, CO 80111 Re: Gatos Silver, Inc. Registration Statement on Form S-3 Filed November 15, 2021 File No. 333-261081 Dear Mr. Orr: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Cheryl Brown, Law Clerk, at 202-551-3905, or Loan Lauren Nguyen, Legal Branch Chief, at 202-551-3642 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Richard D. Truesdell, Jr.