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SEC Comment Letter for Gatos Silver, Inc. (GATO) (CIK 0001517006) — Jul 3, 2024

Gatos Silver, Inc. (GATO) (CIK 0001517006)
Date: July 3, 2024 · CIK: 0001517006 · Accession: 0000000000-24-007587

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-39649

Date
July 3, 2024
Author
André van Niekerk
Form
UPLOAD
Company
Gatos Silver, Inc. (GATO) (CIK 0001517006)

Letter

July 3, 2024 André van Niekerk Chief Financial Officer Gatos Silver, Inc. 925 W Georgia Street , Suite 910 Vancouver, British Columbia, Canada V6C 3L2 Re:Gatos Silver, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 Filed February 21, 2024 File No. 001-39649 Dear André van Niekerk: 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

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July 3, 2024
André van Niekerk
Chief Financial Officer
Gatos Silver, Inc.
925 W Georgia Street , Suite 910
Vancouver, British Columbia, Canada V6C 3L2
Re:Gatos Silver, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
Filed February 21, 2024
File No. 001-39649
Dear André van Niekerk:
            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