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UPLOAD Filing

Largo Inc.
Date: Jan. 13, 2026 · CIK: 0001400438 · Accession: 0000000000-26-000410

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File numbers found in text: 333-292609

Date
January 13, 2026
Author
Division of
Form
UPLOAD
Company
Largo Inc.

Letter

Re: Largo Inc. Registration Statement on Form F-3 January 8, 2026 File No. 333-292609 Dear J. Alberto Arias:

January 13, 2026

J. Alberto Arias Chief Executive Officer Largo Inc. 1 First Canadian Place 100 King Street West, Suite 1600 Toronto, Ontario M5X 1G5 Canada

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 at 202-551-3905 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: Lisa Reidy

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 13, 2026

J. Alberto Arias
Chief Executive Officer
Largo Inc.
1 First Canadian Place
100 King Street West, Suite 1600
Toronto, Ontario
M5X 1G5
Canada

 Re: Largo Inc.
 Registration Statement on Form F-3
 January 8, 2026
 File No. 333-292609
Dear J. Alberto Arias:

 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 at 202-551-3905 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
cc: Lisa Reidy
</TEXT>
</DOCUMENT>