July 16, 2024

Michael White
Chief Financial Officer
Piedmont Lithium Inc.
42 E Catawba Street
Belmont, North Carolina 28012

       Re: Piedmont Lithium Inc.
           Form 10-K for the Fiscal Year ended December 31, 2023
           Filed February 29, 2024
           File No. 001-38427
Dear Michael White:

       We have reviewed your filing and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year ended December 31, 2023
Properties, page 32

1.     Please expand your discussion of the Carolina Lithium mineral reserve to
include the
       associated commodity price as required by Item 1304 (d)(1) of Regulation
S-K. Please
       also provide the commodity price and point of reference along with the
summary resource
       and summary reserve tables as required by Item1303(b)(3) of Regulation
S-K.

Consolidated Statements of Operations, page F-5

2.     We understand from your disclosure on page F-21 that your cost of sales
and gross profit
       measures may not include depreciation. We generally believe these
measures would need
       to reflect depreciation and amortization that is attributable to cost of
sales in accordance
       with GAAP. The attributable portion should be included in your cost of
sales measure or
       be presented separately and above your measure of gross profit, in which
case you should
       also adhere to the labeling conventions described in SAB Topic 11:B.
 July 16, 2024
Page 2

       Please also modify your discussion and analysis of the corresponding
measures on page
       66 to reflect the composition of the measures and to address any
material effects of
       changes in depreciation and amortization on costs of sales.

Note 8 - Property, Plant and Mine Development, page F-20

3.     We note that you have disclosed various acquisitions without describing
the terms
       governing these transactions or the accounting applied. For example, on
page 35 you refer
       to an acquisition and earn-in agreement to purchase or earn interests in
claims, on page 62
       you indicate that you purchased a 132-acre disposal facility, and on
page F-24 you
       indicate that you acquired an investment as part of a spin-out, without
such details.

       Please disclose the material terms of arrangements under which these and
other
       acquisitions occurred, such as the dates of the transactions, duration
of any options, earn-
       in periods, any unresolved or open provisions, the amounts and forms of
consideration,
       milestones or incremental investments required, methodology applied in
valuing non-cash
       components, and any material contingencies or uncertainties.
Exhibits
96.3, page 78

4.     We note that the North American Lithium DFS technical report includes a
cash flow
       analysis covering the life-of-mine, having differing assumptions
regarding pricing through
       2026 and after year 2026, where 50% of sales through 2026 would be based
on
       contractual pricing and no sales beyond that year would be based on
contractual pricing.

       Please explain to us the rational for the change in assumptions and how
the assumptions
       through 2026 and beyond 2026 correlate with the terms of the contractual
arrangements
       that are in place for sales of production. If these assumptions are not
consistent with the
       contractual arrangements also explain to us how the assessment of
economic viability for
       the mineral reserves would change when using the contractual pricing,
and provide the
       analysis that you performed in formulating your view.

       Also address the guidance in Item 601(b)(96)(iii)(B)(19) of Regulation
S-K, concerning
       the economic analyses in the technical report summary, which would
generally require a
       cash flow analysis having line items for annual production, price, and
revenue.



        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.
 July 16, 2024
Page 3

       Please contact John Coleman at 202-551-3610, Yolanda Guobadia at
202-551-3562, or
Karl Hiller at 202-551-3686 if you have questions regarding comments.



                                                       Sincerely,

                                                       Division of Corporation
Finance
                                                       Office of Energy &
Transportation