0001493152-21-030284.txt : 20220104 0001493152-21-030284.hdr.sgml : 20220104 20211202142338 ACCESSION NUMBER: 0001493152-21-030284 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Western Magnesium Corp. CENTRAL INDEX KEY: 0001801762 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: SUITE 900 - 580 HORNBY STREET CITY: VANCOUVER STATE: A1 ZIP: V6C 3B6 BUSINESS PHONE: 604-423-2709 MAIL ADDRESS: STREET 1: SUITE 900 - 580 HORNBY STREET CITY: VANCOUVER STATE: A1 ZIP: V6C 3B6 FORMER COMPANY: FORMER CONFORMED NAME: Western Magnesium Corp DATE OF NAME CHANGE: 20200130 CORRESP 1 filename1.htm

 

Western Magnesium Corp.

900 - 580 Hornby Street

Vancouver, BC, Canada, V6C 3B6

 

December 2, 2021

 

United States Securities and Exchange Commission

100 F Street, N.W.

Washington, D.C. 20549

 

Attention:   Liz Packebusch, Staff Attorney
    Karina Dorin, Staff Attorney
    Karl Hiller, Accounting Branch Chief
    John Cannarella, Staff Accountant
     
Re:   Western Magnesium Corporation (the “Company”)
    Registration Statement on Form 10-12(g)/A (Amendment No. 1)
    Filed November 5, 2021
    File No. 000-56323

 

Ladies and Gentlemen:

 

The Company is in receipt of the staff’s oral comments on the above-referenced filing requesting the filing of an unredacted version of Exhibit 10.20 - Real Estate Option Agreement between Western Magnesium Corporation and Harrison County Community Improvement Corporation effective as of August 4, 2021 (“Exhibit 10.20”) or alternatively explain to the staff why disclosure of the redacted terms of this exhibit are not material to the Company or such disclosure would be competitively harmful to the Company.

 

Based on the staff’s comment, the Company has elected to file an unredacted version of Exhibit 10.20. Contemporaneously, the Company has filed a Form 10/A (Amendment No. 3) which contains the unredacted version of Exhibit 10.20.

 

In addition, certain information in Items 4, 5 and 11 has been updated to reflect recent changes.

 

We trust the foregoing and Amendment No. 3 is fully responsive to the staff’s oral comment. Further, the Company acknowledges that:

 

  ● the Company is responsible for the adequacy and accuracy of the disclosure in the filing:
     
  ● staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
     
  ● the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

  Sincerely,
   
  /s/ Sam Ataya
  Sam Ataya, Chief Executive Officer

 

cc: Laura Anthony, Esq.