SEC Comment Letter for Guardian Metal Resources (GMTL) — May 4, 2026

Guardian Metal Resources PLC
Date: May 4, 2026 · CIK: 0002039972 · Accession: 0000000000-26-004526

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Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

May 4, 2026

Author

Division of

Form

UPLOAD

Company

Guardian Metal Resources PLC

Letter

Re: Guardian Metal Resources PLC Draft Registration Statement on Form F-1 Submitted April 24, 2026 CIK 0002039972 Dear Oliver Friesen:

May 4, 2026

Oliver Friesen Chief Executive Officer and Director Guardian Metal Resources PLC c/o Orana Corporate LLP 25 Eccleston Place London SW1W 9NF

This is to advise you that we do not intend to review your registration statement.

We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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: Michael Kaplan, Esq.

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 4, 2026

Oliver Friesen
Chief Executive Officer and Director
Guardian Metal Resources PLC
c/o Orana Corporate LLP
25 Eccleston Place
London SW1W 9NF

 Re: Guardian Metal Resources PLC
 Draft Registration Statement on Form F-1
 Submitted April 24, 2026
 CIK 0002039972
Dear Oliver Friesen:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement and
non-public draft
submission on EDGAR at least two business days prior to the requested effective
date and time.
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: Michael Kaplan, Esq.
</TEXT>
</DOCUMENT>

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