SEC Company Response from Guardian Metal Resources (GMTL) — May 6, 2026
Guardian Metal Resources PLC
Date: May 6, 2026 · CIK: 0002039972 · Accession: 0001104659-26-055960
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295580
Letter
RE: Guardian Metal Resources PLC on Form F-1 (File No. 333-295580) Request for Acceleration of Effective Date
Guardian Metal Resources PLC c/o Orana Corporate LLP 25 Eccleston Place London SW1W 9NF United Kingdom
VIA EDGAR TRANSMISSION
May 6, 2026
U.S. Securities and Exchange Commission
Division of Corporation Finance Office of Energy & Transportation 100 F Street, N.E. Washington, D.C. 20549
Attention: Irene Barberena-Meissner
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9:30 a.m. Eastern Daylight Time on May 8, 2026, or as soon thereafter as is practicable.
Please contact Connie Milonakis of Davis Polk & Wardwell LLP at +44-20-7418-1327 as soon as the Registration Statement has been declared effective or with any questions or comments with respect to this letter.
[ Signature Page Follows ]
Sincerely,
Guardian Metal Resources PLC
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CORRESP 1 filename1.htm Guardian Metal Resources PLC c/o Orana Corporate LLP 25 Eccleston Place London SW1W 9NF United Kingdom VIA EDGAR TRANSMISSION May 6, 2026 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation 100 F Street, N.E. Washington, D.C. 20549 Attention: Irene Barberena-Meissner RE: Guardian Metal Resources PLC on Form F-1 (File No. 333-295580) Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9:30 a.m. Eastern Daylight Time on May 8, 2026, or as soon thereafter as is practicable. Please contact Connie Milonakis of Davis Polk & Wardwell LLP at +44-20-7418-1327 as soon as the Registration Statement has been declared effective or with any questions or comments with respect to this letter. [ Signature Page Follows ] Sincerely, Guardian Metal Resources PLC By: /s/Oliver Friesen Name: Oliver Friesen Title: Chief Executive Officer CC: Connie Milonakis, Davis Polk & Wardwell LLP