SEC Comment Letter 0000000000-24-005031 to Piedmont Lithium Inc. (PLL, PLLTL) (CIK 0001728205)
Piedmont Lithium Inc. (PLL, PLLTL) (CIK 0001728205)
Date: May 2, 2024 · CIK: 0001728205 · Accession: 0000000000-24-005031
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File numbers found in text: 333-259798
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United States securities and exchange commission logo
May 2, 2024
Bruce Czachor
Executive Vice President and Chief Legal Officer
Piedmont Lithium Inc.
42 E Catawba Street
Belmont, NC 28012
Re:Piedmont Lithium Inc.
Post-Effective Amendment No. 2 to Form S-3
Filed February 29, 2024
File No. 333-259798
Dear Bruce Czachor:
We have reviewed your correspondence dated April 18, 2024 and have the following
comment.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments.
Amendment No. 2 to Post-Effective Amendment on Form S-3
Exhibits
1.We note your letter response to prior comment 1 and reissue the comment. Please file the
engineering consents pursuant to Item 1302(b)(4) and Item 601(b)(23) of Regulation S-K
or clarify the basis for your belief that you are not required to do so. Refer to Question
146.07 of Compliance and Disclosure Interpretations for Regulation S-K which states that
consents may not be incorporated by reference into a registration statement that becomes
effective after the filing of the consent with an Exchange Act document.
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.
FirstName LastNameBruce Czachor
Comapany NamePiedmont Lithium Inc.
May 2, 2024 Page 2
FirstName LastName
Bruce Czachor
Piedmont Lithium Inc.
May 2, 2024
Page 2
Please contact Cheryl Brown at 202-551-3905 or Daniel Morris at 202-551-3314 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Eric Scarazzo