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SEC Comment Letter for Gold Royalty (GROY) — May 19, 2026

Gold Royalty Corp.
Date: May 19, 2026 · CIK: 0001834026 · Accession: 0000000000-26-005133

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-295866

Date
May 19, 2026
Author
Division of
Form
UPLOAD
Company
Gold Royalty Corp.

Letter

Re: Gold Royalty Corp. Registration Statement on Form F-3 Filed May 14, 2026 File No. 333-295866 Dear David Garofalo: 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 Laura Nicholson at 202-551-3584 with any questions.

May 19, 2026

David Garofalo Chief Executive Officer Gold Royalty Corp. 1188 West Georgia Street, Suite 1830 Vancouver, BC V6E 4A2

Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: Alla Digilova

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 19, 2026

David Garofalo
Chief Executive Officer
Gold Royalty Corp.
1188 West Georgia Street, Suite 1830
Vancouver, BC V6E 4A2

 Re: Gold Royalty Corp.
 Registration Statement on Form F-3
 Filed May 14, 2026
 File No. 333-295866
Dear David Garofalo:
 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 Laura Nicholson at 202-551-3584 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
cc: Alla Digilova
</TEXT>
</DOCUMENT>