TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 3, 2021 Sam Ataya Chief Executive Officer Western Magnesium Corp. 900 - 580 Hornby Street Vancouver, BC, Canada, V6C 3B6 Re: Western Magnesium Corp. Registration Statement on Form 10-12G Filed October 12, 2021 File No. 000-56323 Dear Mr. Ataya: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Lazarus Rothstein, Esq.