# EDGAR Filing Document

**Accession Number:** 0001739016
**File Stem:** 0000000000-25-005810
**Filing Date:** 2025-6
**Character Count:** 5428
**Document Hash:** 991b4bb6470e9839c75cac22bcf797e4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-005810.hdr.sgml**: 20251121

**ACCESSION NUMBER**: 0000000000-25-005810

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250602

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Elevra Lithium Ltd
- **CENTRAL INDEX KEY:** 0001739016
- **STANDARD INDUSTRIAL CLASSIFICATION:** MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** C3
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07754

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** LEVEL 28
- **STREET 2:** 10 EAGLE STREET
- **CITY:** BRISBANE
- **NON US STATE TERRITORY:** QUEENSLAND
- **PROVINCE COUNTRY:** C3
- **BUSINESS PHONE:** 61733697058

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** GPO BOX 1638
- **CITY:** BRISBANE
- **NON US STATE TERRITORY:** QUEENSLAND
- **PROVINCE COUNTRY:** C3
- **ZIP:** 4001

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Sayona Mining Ltd
- **DATE OF NAME CHANGE:** 20180427
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001140361-25-006282

## Text-Extract

```

                                                            June 2, 2025

Lucas Dow
Chief Executive Officer
Sayona Mining Limited
Level 28, 10 Eagle Street
Brisbane, Queensland 4000
Australia

       Re: Sayona Mining Limited
           Amendment No. 1 to Registration Statement on Form F-4
           Filed May 16, 2025
           File No. 333-286715
Dear Lucas Dow:

     We have reviewed your amended registration statement and have the
following
comments.

        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. Unless
we note
otherwise, any references to prior comments are to comments in our May 7, 2025
letter.

Amendment No. 1 to Registration Statement on Form F-4
Change in Registrant's Certifying Accountant, page 293

1.     Based on your response to prior comment 6, it appears that your former
auditor, Nexia
       Brisbane Audit Pty Ltd, was acquired by Moore Australia on October 1,
2024 and
       renamed Moore Australia Audit (QLD) Pty Ltd. If our understanding is
correct, please
       disclose this in your filing.
2.     It appears you engaged Moore Australia Audit (WA) (   Moore (WA)   ) on
October 10,
       2024 as your registered public accounting firm with respect to the
annual financial
       statements included in this F-4 registration statement since Moore (WA)
is registered
       with the PCAOB. If accurate, please clarify this in your disclosure.
 June 2, 2025
Page 2

       In addition, disclose the current status of your relationship with Moore
(WA) and state
       whether your engagement of Moore (WA) has concluded or continues to be
       ongoing. To the extent the engagement has concluded, please ensure Moore
(WA)
       provides an Exhibit 16 letter. Refer to Item 14(j) of Form F-4 and Item
16F(a)(3) of
       Form 20-F.
3.     We have read your response to prior comment 7 and note that Ernst &
Young
       ("E&Y") is still in the process of completing its U.S. independence
procedures and, as
       such, is not the independent public accounting firm of Sayona for
purposes of the
       PCAOB. We also note your disclosure that E&Y has not been appointed as
the
       independent registered public accounting firm of Sayona. Please address
the
       following comments:

             Clarify, if true, that E&Y has not been appointed as the
independent registered
           accounting firm of Sayona because E&Y is not registered with the
PCAOB. Also
           disclose, if true, that you expect that E&Y will be registered with
the PCAOB by
           June 30, 2025.
             Explain the    U.S. independence procedures    that are currently
in process.
             Disclose which E&Y office in Australia you engaged as your
independent
           auditor.
Exhibits

4.     Please have counsel revise the legal opinion to eliminate any broad
assumptions of
       material facts underlying the opinion. For example, assumptions 2(h)(3)
and 2(p)
       appear to assume that the registrant has taken all corporate actions
necessary to
       authorize the issuance of the securities. Refer to Section II.B.3.a of
Staff Legal
       Bulletin No. 19.
       Please contact Yong Kim at 202-551-3323 or Gus Rodriguez at 202-551-3752
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Claudia Rios at 202-551-8770 or Liz Packebusch at 202-551-8749 with any
other
questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation
cc:   Avner Bengera, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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