CORRESP Filing
Brazil Potash Corp.
Date: April 14, 2026 · CIK: 0001472326 · Accession: 0001193125-26-155026
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File numbers found in text: 333-294964
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CORRESP 1 filename1.htm CORRESP Brazil Potash Corp. 198 Davenport Road Toronto, Ontario, Canada M5R 1J2 April 14, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation 100 F Street, N.E. Washington, D.C. 20549 Attn: Mr. Kevin Dougherty Re: Brazil Potash Corp. Registration Statement on Form F-3 (File No. 333-294964) Acceleration Request Requested Date: April 16, 2026 Requested Time: 4:00 PM Eastern Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “ Registrant ”) hereby requests that the U.S. Securities and Exchange Commission (the “ Commission ”) take appropriate action to cause the Registration Statement on Form F-3 (File No. 333-294964) (the “ Registration Statement ”) to become effective on Thursday, April 16, 2026 at 4:00 p.m. Eastern Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission (the “ Staff ”). The Registrant hereby authorizes Craig D. Linder, Esq. of Anthony, Linder & Cacomanolis, PLLC, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Craig D. Linder, Esq. of Anthony, Linder & Cacomanolis, PLLC, counsel to the Registrant, at (561) 514-0936. Very truly yours, Brazil Potash Corp. By: /s/ Matthew Simpson Matthew Simpson Chief Executive Officer cc: Craig D. Linder, Esq., Anthony, Linder & Cacomanolis, PLLC