Company: TMCWW
Filing Date: 2025-01-08
Form Type: CORRESP
Source: 0001104659-25-002048
Chunk: 0

Company: TMC the metals Co Inc.
Filing Date: 2025-01-08
Form: CORRESP
Chunk 0
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| Daniel T. Kajunski   
 617.348.1715         
 Dtkajunski@mintz.com |     | One Financial Center Boston, MA 02111 
 617.542.6000                          
 mintz.com                             |

January 8, 2025

CONFIDENTIAL – VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549

Attn: Joanna Lam; Kevin Dougherty

| Re: | TMC the metals company Inc.                  
 Form 10-K for Fiscal Year Ended December 31, 
 2023                                         
 Filed March 25, 2024                         |
|:----|:---------------------------------------------|
|     | File Number: 001-39281                       |

Ladies and Gentlemen:

On behalf of TMC the metals company Inc., a
company existing under the laws of British Columbia, Canada (the “Company”), we are submitting the Company’s
response to the comment letter, dated December 20, 2024, of the staff of the Division of Corporation Finance, Office of
Energy & Transportation (the “Staff”) of the Securities and Exchange Commission (the “Commission”)
in reference to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023, which was
initially filed with the Commission on March 25, 2024 (as amended, the “Form 10-K”).

In order to facilitate the Staff’s
review, we have repeated the comment in its entirety in italicized text followed by the Company’s response. The response below
is based on information provided to us by representatives of the Company. Unless otherwise stated, all references to
“TMC,” the “Company” and similar designations refer to TMC the metals company Inc. and its subsidiaries.
Page numbers referred to in the body of this letter reference page numbers in the Form 10-K unless otherwise
indicated.

<div align='center'>Boston Los Angeles MIAMI New York San Diego San Francisco toronto Washington

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.</div>

| 1. | We note your graphic on page 11 of the evolution of cathode chemistry across passenger EVs, which                                          
 discloses LFP batteries growing their market share from 4% in 2015 to