SecProbe.io

CORRESP
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filename1.htm

July 13, 2021

VIA EDGAR TRANSMISSION

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-6010

  Attn:
  Anuja Majmudar

 Re: Gatos
                                            Silver, Inc.

    Registration Statement on Form S-1 (File No. 333-257843)

    Request for Acceleration of Effective Date

Ladies and Gentlemen:

We
refer to the registration statement on Form S-1 (File No. 333-257843) (as amended, the “Registration Statement”),
of Gatos Silver, Inc. (the “Company”), relating to the registration of the Company’s common stock, par value $0.001
per share.

In accordance with Rules 460 and 461 under
the Securities Act of 1933, as amended, we, as representatives of the several underwriters (the “Underwriters”), hereby respectfully
request that the effectiveness of the Registration Statement be accelerated so that it may become effective at 9:00 A.M. (Eastern
time) on Thursday, July 15, 2021, or at such later time as the Company or its counsel may orally request via telephone call to the
staff of the Division of Corporation Finance of the Securities and Exchange Commission.

Pursuant to Rule 460 of the General Rules and
Regulations of the Securities and Exchange Commission under the Act, please be advised that we will take reasonable steps to secure adequate
distribution of the preliminary prospectus, to underwriters, dealers, institutions and others, prior to the requested effective time of
the Registration Statement.

We, the undersigned, as representatives of the
several Underwriters, have complied and will comply, and we have been informed by the participating Underwriters that they have complied
and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[Remainder of Page Intentionally Left Blank]

    Very truly yours,

    BMO Capital Markets Corp.

    Goldman Sachs & Co. LLC

    RBC Capital Markets, LLC

    As Representatives of the Several Underwriters

    BMO CAPITAL MARKETS CORP.

    By:
    /s/ Eric Benedict

    Name:
    Eric Benedict

    Title:
    Managing Director, ECM

    GOLDMAN SACHS & CO. LLC

    By:
    /s/ Charles Park

    Name:
    Charles Park

    Title:
    Managing Director

    RBC CAPITAL MARKETS, LLC

    By:
    /s/ Ryan Latinovich

    Name:
    Ryan Latinovich

    Title:
    Global Head of Mining & Metals Investment Banking

[Signature
Page to Acceleration Request]