SecProbe.io

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

<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>