CORRESP Filing
Largo Inc.
Date: Jan. 13, 2026 · CIK: 0001400438 · Accession: 0001062993-26-000222
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292609
Letter
Re: Largo Inc.
Largo Inc.: CORRESP - Filed by newsfilecorp.com
LARGO INC. 1 First Canadian Place 100 King Street West, Suite 1600 Toronto, Ontario M5X 1G5 Canada VIA EDGAR January 13, 2026 Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Cheryl Brown
Registration Statement on Form F-3 (File No. 333-292609)
Request for Acceleration of Effective Date
Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Largo Inc. (the "Company") hereby requests that the Securities and Exchange Commission (the "Commission") accelerate the effective date of the above-referenced Registration Statement on Form F-3 (the "Registration Statement") so that the Registration Statement will be declared effective as of 4:01 p.m. Eastern time, on January 15, 2026, or as soon as practicable thereafter. The Company hereby authorizes Lisa R. Reidy or Thomas M. Rose, both of whom are attorneys at the Company's outside legal counsel, Troutman Pepper Locke LLP, to orally modify or withdraw this request for acceleration. Once the Registration Statement has been declared effective, please orally confirm that event with Ms. Reidy at (757) 932-9229 or Mr. Rose at (757) 687-7715. Thank you for your assistance in this matter. Sincerely, Largo Inc.
/s/ Daniel Tellechea
Name: Daniel Tellechea
Title: Co-Chief Executive Officer
cc (via email): J. Alberto Arias, Co-Chief Executive Officer, Largo Inc. Diogo Silva, Chief Financial Officer, Largo Inc. Thomas M. Rose, Troutman Pepper Locke LLP Lisa R. Reidy, Troutman Pepper Locke LLP
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CORRESP 1 filename1.htm Largo Inc.: CORRESP - Filed by newsfilecorp.com LARGO INC. 1 First Canadian Place 100 King Street West, Suite 1600 Toronto, Ontario M5X 1G5 Canada VIA EDGAR January 13, 2026 Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Cheryl Brown Re: Largo Inc. Registration Statement on Form F-3 (File No. 333-292609) Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Largo Inc. (the "Company") hereby requests that the Securities and Exchange Commission (the "Commission") accelerate the effective date of the above-referenced Registration Statement on Form F-3 (the "Registration Statement") so that the Registration Statement will be declared effective as of 4:01 p.m. Eastern time, on January 15, 2026, or as soon as practicable thereafter. The Company hereby authorizes Lisa R. Reidy or Thomas M. Rose, both of whom are attorneys at the Company's outside legal counsel, Troutman Pepper Locke LLP, to orally modify or withdraw this request for acceleration. Once the Registration Statement has been declared effective, please orally confirm that event with Ms. Reidy at (757) 932-9229 or Mr. Rose at (757) 687-7715. Thank you for your assistance in this matter. Sincerely, Largo Inc. /s/ Daniel Tellechea Name: Daniel Tellechea Title: Co-Chief Executive Officer cc (via email): J. Alberto Arias, Co-Chief Executive Officer, Largo Inc. Diogo Silva, Chief Financial Officer, Largo Inc. Thomas M. Rose, Troutman Pepper Locke LLP Lisa R. Reidy, Troutman Pepper Locke LLP