Company: PRMLF
Filing Date: 2025-01-24
Form Type: CORRESP
Source: 0001493152-25-003543
Chunk: 0

Company: NexMetals Mining Corp.
Filing Date: 2025-01-24
Form: CORRESP
Chunk 0
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January 24, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Joanna Lam and Craig Arakawa

| Re: | Premium                                          
 Resources Ltd.                                   
 Form                                             
 10-K for the Fiscal Year Ended December 31, 2023 
 Form                                             
 10-Q for Fiscal Quarter Ended September 30, 2024 
 Response                                         
 dated December 20, 2024                          
 File                                             
 No. 000-14740                                    |

Dear Joanna Lam and Craig Arakawa:

I amsubmitting this letter on behalf of Premium Resources Ltd. (the “ Company”), in response to the written comments of the staff (the “ Staff”) of the U.S. Securities and Exchange Commission contained in the Staff’s letter, dated January 8, 2025 (the “ Comment Letter”), in connection with the Company’s Form 10-K for the Fiscal Year Ended December 31, 2023, filed with the SEC on June 28, 2024 (the “ 10-K”), and the Company’s Form 10-Q for Fiscal Quarter Ended September 30, 2024, filed with the SEC on November 14, 2024.

For your convenience, the Company’s responses are set forth below, with the headings and numbered items of this letter corresponding to the headings and numbered items contained in the Comment Letter. Each of the comments from the Comment Letter is restated in bold and italics prior to the Company’s response.

Form 10-K for the Fiscal Year Ended December 31, 2023

Selected Financial Data, page 26

The Company respectfully acknowledges the Staff’s comment and concurs the measure labeled as “Investment in exploration and evaluation assets” is a non-GAAP measure as currently presented. The Company hereby advises the Staff that if it were to revise its disclosures in the 10-K, it would eliminate the measure altogether as reflected in the updated Selected Financial Information table included following comment number 2 below.

Securities and Exchange Commission

January 24, 2025

Page 2

The Company respectfully acknowledges the Staff’s comment. Included below is the Selected Financial Information disclosure included in the 10-K with the corrected amounts.

Selected Financial Information

The following amounts are derived from the Company’s consolidated financial statements prepared under US GAAP.

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