United States securities and exchange commission logo January 22, 2024 Brett Goss Chief Executive Officer LIBERTY STAR URANIUM & METALS CORP. 2 East Congress Street, Suite 900 Tucson, Arizona 85701 Re: LIBERTY STAR URANIUM & METALS CORP. Form 10-K for the Fiscal Year Ended January 31, 2023 Filed May 16, 2023 File No. 000-50071 Dear Brett Goss: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation