# EDGAR Filing Document

**Accession Number:** 0001907184
**File Stem:** 0000000000-25-007642
**Filing Date:** 2025-7
**Character Count:** 5659
**Document Hash:** d62a6913e5cdaa43b69cc6a7e7283f64
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007642.hdr.sgml**: 20250922

**ACCESSION NUMBER**: 0000000000-25-007642

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250718

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Electra Battery Materials Corp
- **CENTRAL INDEX KEY:** 0001907184
- **STANDARD INDUSTRIAL CLASSIFICATION:** MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A6
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41356

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** SUITE 3200, BAY ADELAIDE CENTRE
- **STREET 2:** 40 TEMPERANCE ST.
- **CITY:** TORONTO
- **PROVINCE COUNTRY:** A6
- **ZIP:** M5H 0B4
- **BUSINESS PHONE:** 416-900-3891

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** ELECTRA HEAD OFFICE
- **STREET 2:** 133 RICHMOND STREET W, SUITE 602
- **CITY:** TORONTO
- **PROVINCE COUNTRY:** A6
- **ZIP:** M5H 2L3
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001171843-25-002468

## Text-Extract

```

                                                            July 18, 2025

Marty Rendall
Chief Financial Officer
Electra Battery Materials Corp
133 Richmond Street West, Suite 602
Toronto, ON M5H 2L3

       Re: Electra Battery Materials Corp
           Form 20-F for the Fiscal Year ended December 31, 2024
           Filed April 24, 2025
           File No. 001-41356
Dear Marty Rendall:

       We have reviewed your filing and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 20-F for the Fiscal Year ended December 31, 2024
Controls and Procedures, page 96

1.     We note you disclosure indicating that significant deficiencies had been
identified and
       resulted in the conclusions that your internal control over financial
reporting and
       disclosure controls and procedures were not effective as of December 31,
2024.

       However, in the Report of Management   s Accountability on page 2 of
your financial
       statements, you have disclosure indicating that management identified
material
       weaknesses in your internal control over financial reporting and
disclosure controls
       and procedures related to the year ended December 31, 2024.

       Please revise as necessary to clarify whether material weaknesses or
significant
       deficiencies were identified. You may refer to the definitions of these
terms in Rule 1-
       02(a)(4) of Regulation S-X and AS 2201.A7 and .A11 for further
clarification.

       Please also expand your disclosures to describe any material weaknesses
in your
       internal control over financial reporting to comply with Item 15(b)(3)
of Form 20-F.
 July 18, 2025
Page 2

2.     We note your disclosure under the heading Changes in Internal Control
over Financial
       Reporting on page 97, stating that while substantial progress has been
made in
       strengthening internal control over financial reporting during 2024,
management
       continues to assess and enhance internal controls of the company.

       Given the requirement to disclose any change in your internal control
over financial
       reporting that occurred during the period that materially affected, or
is reasonably
       likely to materially affect, your internal control over financial
reporting under Item
       15(d) of Form 20-F, please revise to describe the progress to which you
refer and to
       clarify the nature of its affect on your internal control over financial
reporting.

       With regard to your disclosure stating Electra has not yet implemented
"the full suite
       of systems, processes, and personnel typically found in more mature
organizations,"
       clarify the extent to which this refers to aspects of the controls and
procedures that
       your officers designed, as referenced in their certifications, and
describe your plans
       for implementation and dates for resolving the deficiencies or
weaknesses.

Exhibits

3.     The certifications at Exhibits 12.1 and 12.2 do not include all of the
language required
       in paragraph 4, specifically as it relates to the officers acknowledging
responsibility
       for establishing and maintaining internal control over financial
reporting.

       Please amend the filing to include officer certifications that include
all of the language
       prescribed in paragraph 12 of the Instructions as to Exhibits of Form
20-F.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

        Please contact Jenifer Gallagher at 202-551-3706 or John Cannarella at
202-551-3337
if you have questions regarding comments on the financial statements and
related matters.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Energy &
Transportation

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._