SEC Comment Letter for INTERNATIONAL BATTERY METALS (IBATF) — Feb 9, 2026

INTERNATIONAL BATTERY METALS LTD.
Date: Feb. 9, 2026 · CIK: 0001786318 · Accession: 0000000000-26-001312

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File numbers found in text: 333-293149

Date

February 9, 2026

Author

Division of

Form

UPLOAD

Company

INTERNATIONAL BATTERY METALS LTD.

Letter

Re: International Battery Metals Ltd. Registration Statement on Form S-1 File No. 333-293149 Filed February 3, 2026 Dear Joseph A. Mills:

February 9, 2026

Joseph A. Mills Chief Executive Officer and Director International Battery Metals Ltd. 6100 Tennyson Parkway, Suite 240 Plano, Texas 75024

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Irene Barberena-Meissner at 202-551-6548 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: Kara L. MacCullough, Esq.

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 9, 2026

Joseph A. Mills
Chief Executive Officer and Director
International Battery Metals Ltd.
6100 Tennyson Parkway, Suite 240
Plano, Texas 75024

 Re: International Battery Metals Ltd.
 Registration Statement on Form S-1
 File No. 333-293149
 Filed February 3, 2026
Dear Joseph A. Mills:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

 Please contact Irene Barberena-Meissner at 202-551-6548 with any
questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
cc: Kara L. MacCullough, Esq.
</TEXT>
</DOCUMENT>

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