SecProbe.io

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 January 13, 2026

J. Alberto Arias
Chief Executive Officer
Largo Inc.
1 First Canadian Place
100 King Street West, Suite 1600
Toronto, Ontario
M5X 1G5
Canada

 Re: Largo Inc.
 Registration Statement on Form F-3
 January 8, 2026
 File No. 333-292609
Dear J. Alberto Arias:

 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 Cheryl Brown at 202-551-3905 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
cc: Lisa Reidy
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CORRESP
 1
 filename1.htm

 Largo Inc.: CORRESP - Filed by newsfilecorp.com

 LARGO INC.
 1 First Canadian Place
 100 King Street West, Suite 1600
 Toronto, Ontario
 M5X 1G5 Canada
 VIA EDGAR
 January 13, 2026
 Securities and Exchange Commission
 Division of Corporation Finance
 100 F Street, N.E.
 Washington, D.C. 20549
 Attn: Cheryl Brown

 Re:
 Largo Inc.

 Registration Statement on Form F-3 (File No. 333-292609)

 Request for Acceleration of Effective Date

 Ladies and Gentlemen:
 Pursuant to Rule 461 under the Securities Act of 1933, as amended, Largo Inc. (the "Company") hereby requests that the Securities and Exchange Commission (the "Commission") accelerate the effective date of the above-referenced Registration Statement on Form F-3 (the "Registration Statement") so that the Registration Statement will be declared effective as of 4:01 p.m. Eastern time, on January 15, 2026, or as soon as practicable thereafter. The Company hereby authorizes Lisa R. Reidy or Thomas M. Rose, both of whom are attorneys at the Company's outside legal counsel, Troutman Pepper Locke LLP, to orally modify or withdraw this request for acceleration.
 Once the Registration Statement has been declared effective, please orally confirm that event with Ms. Reidy at (757) 932-9229 or Mr. Rose at (757) 687-7715.
 Thank you for your assistance in this matter.
 Sincerely,
 Largo Inc.

 /s/ Daniel Tellechea

 Name:
 Daniel Tellechea

 Title:
 Co-Chief Executive Officer

 cc (via email):
 J. Alberto Arias, Co-Chief Executive Officer, Largo Inc. Diogo Silva, Chief Financial Officer, Largo Inc. Thomas M. Rose, Troutman Pepper Locke LLP Lisa R. Reidy, Troutman Pepper Locke LLP

CORRESP
 1
 filename1.htm

 Largo Inc.: CORRESP - Filed by newsfilecorp.com

 LARGO INC.
 100 KING STREET WEST, SUITE 1600
 TORONTO, ONTARIO M5X 1G5
 VIA EDGAR
 September 17, 2025
 Securities and Exchange Commission
 Division of Corporation Finance
 100 F Street, N.E.
 Washington, D.C. 20549
 Attn: J. Elizabeth Packebusch

 Re:
 Largo Inc.

 Registration Statement on Form F-3 (File No. 333-290163)

 Request for Acceleration of Effective Date

 Ladies and Gentlemen:
 Pursuant to Rule 461 under the Securities Act of 1933, as amended, Largo Inc. (the "Company") hereby requests that the Securities and Exchange Commission (the "Commission") accelerate the effective date of the above-referenced Registration Statement on Form S-3 (the "Registration Statement") so that the Registration Statement will be declared effective as of 4:01 p.m. Eastern time, on September 19, 2025, or as soon as practicable thereafter. The Company hereby authorizes Nicole A. Edmonds or Thomas M. Rose, both of whom are attorneys at the Company's outside legal counsel, Troutman Pepper Locke LLP, to orally modify or withdraw this request for acceleration.
 Once the Registration Statement has been declared effective, please orally confirm that event with Ms. Edmonds at (804) 339-1847 or Mr. Rose at (757) 687-7715.
 Thank you for your assistance in this matter.

 Very truly yours,

 Largo Inc.

 /s/ David Harris

 Name:
 David Harris

 Title:
 Chief Financial Officer

 cc (via email):
 Daniel Tellechea, Interim Chief Executive Officer, Largo Inc. Thomas M. Rose, Troutman Pepper Locke LLP Nicole A. Edmonds, Troutman Pepper Locke LLP

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 September 16, 2025

Daniel Tellechea
Interim Chief Executive Officer
Largo Inc.
1 First Canadian Place
100 King Street West, Suite 1600
Toronto, Ontario
M5X 1G5
Canada

 Re: Largo Inc.
 Registration Statement on Form F-3
 Filed September 10, 2025
 File No. 333-290163
Dear Daniel Tellechea:

 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 Liz Packebusch at 202-551-8749 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
cc: Darin R. Renton, Esq.
</TEXT>
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