SEC Comment Letter 0000000000-24-001285 to LIBERTY STAR URANIUM & METALS CORP. (LBSR)
LIBERTY STAR URANIUM & METALS CORP.
Date: Feb. 1, 2024 · CIK: 0001172178 · Accession: 0000000000-24-001285
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276262
Letter
United States securities and exchange commission logo February 1, 2024 Patricia Madaris Interim Chief Executive Officer, President, and CFO Liberty Star Uranium & Metals Corp. 2 E Congress St. Ste 900 Tucson , Arizona 85701 Re:Liberty Star Uranium & Metals Corp. Amendment No. 1 to Registration Statement on Form S-1 Filed January 23, 2024 File No. 333-276262 Dear Patricia Madaris: We have reviewed your amended registration statement and have the following comments. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments.
Amendment No. 1 to Form S-1 Item 11. Executive Compensation, page 30 1.Please revise to provide compensation of the named executive officers for each of your last two completed fiscal years, including the fiscal year ended January 31, 2024. See Item 402(n) of Regulation S-K. Exhibits 2.Please file an updated consent of your independent public accountants in the next amendment.
FirstName LastNamePatricia Madaris Comapany NameLiberty Star Uranium & Metals Corp. February 1, 2024 Page 2 FirstName LastName Patricia Madaris Liberty Star Uranium & Metals Corp. February 1, 2024 Page 2 Please contact Timothy S. Levenberg at 202-551-3707 or Kevin Dougherty at 202-551- 3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Gary Joiner, Esq., of Frascona, Joiner, et al
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United States securities and exchange commission logo
February 1, 2024
Patricia Madaris
Interim Chief Executive Officer, President, and CFO
Liberty Star Uranium & Metals Corp.
2 E Congress St. Ste 900
Tucson , Arizona 85701
Re:Liberty Star Uranium & Metals Corp.
Amendment No. 1 to Registration Statement on Form S-1
Filed January 23, 2024
File No. 333-276262
Dear Patricia Madaris:
We have reviewed your amended registration statement and have the following
comments.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments.
Amendment No. 1 to Form S-1
Item 11. Executive Compensation, page 30
1.Please revise to provide compensation of the named executive officers for each of your
last two completed fiscal years, including the fiscal year ended January 31, 2024. See Item
402(n) of Regulation S-K.
Exhibits
2.Please file an updated consent of your independent public accountants in the next
amendment.
FirstName LastNamePatricia Madaris
Comapany NameLiberty Star Uranium & Metals Corp.
February 1, 2024 Page 2
FirstName LastName
Patricia Madaris
Liberty Star Uranium & Metals Corp.
February 1, 2024
Page 2
Please contact Timothy S. Levenberg at 202-551-3707 or Kevin Dougherty at 202-551-
3271 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Gary Joiner, Esq., of Frascona, Joiner, et al