TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 14, 2024 Paul Weibel Chief Financial Officer 5E Advanced Materials, Inc. 9329 Mariposa Road, Suite 210 Hesperia, CA 92344 Re: 5E Advanced Materials, Inc. Amendment No. 1 to Registration Statement on Form S-3 Filed February 2, 2023 File No. 333-276162 Dear Paul Weibel: We have reviewed your amended registration statement and have the following comment(s). Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Amendment No. 1 to Registration Statement on Form S-3 General 1. Please be advised that we will not be in a position to accelerate the effectiveness of your registration statement until our comments relating to your Form 10-K for the fiscal year ended June 30, 2023 have been resolved. Paul Weibel FirstName LastNamePaul Weibel 5E Advanced Materials, Inc. Comapany14, February Name5E 2024 Advanced Materials, Inc. February Page 2 14, 2024 Page 2 FirstName LastName Please contact Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 or Daniel Morris, Legal Branch Chief, at 202-551-3314 with any other questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Eric Johnson, Esq.