# EDGAR Filing Document

**Accession Number:** 0002039972
**File Stem:** 0001104659-26-055960
**Filing Date:** 2026-5
**Character Count:** 2219
**Document Hash:** 2e5fcce3d37bc75af6e776d405139e91
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-055960.hdr.sgml**: 20260608

**ACCESSION NUMBER**: 0001104659-26-055960

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260506

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Guardian Metal Resources PLC
- **CENTRAL INDEX KEY:** 0002039972
- **STANDARD INDUSTRIAL CLASSIFICATION:** METAL MINING [1000]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 994890935
- **STATE OF INCORPORATION:** X0
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** SALISBURY HOUSE
- **STREET 2:** LONDON WALL
- **CITY:** LONDON
- **STATE:** X0
- **ZIP:** EC2M 5PS
- **BUSINESS PHONE:** 44 20 3778 1396

**MAIL ADDRESS:**
- **STREET 1:** SALISBURY HOUSE
- **STREET 2:** LONDON WALL
- **CITY:** LONDON
- **STATE:** X0
- **ZIP:** EC2M 5PS

**Guardian Metal Resources PLC <br> c/o Orana Corporate LLP <br> 25 Eccleston Place <br> London SW1W 9NF <br> United Kingdom**

<u>VIA EDGAR TRANSMISSION</u>

May 6, 2026

U.S. Securities and Exchange Commission

Division of Corporation Finance<br> Office of Energy & Transportation<br> 100 F Street, N.E.<br> Washington, D.C. 20549

Attention: Irene Barberena-Meissner

RE: Guardian Metal Resources PLC on Form F-1 (File No. 333-295580) Request for Acceleration of Effective Date

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9:30 a.m. Eastern Daylight Time on May 8, 2026, or as soon thereafter as is practicable.

Please contact Connie Milonakis of Davis Polk & Wardwell LLP at +44-20-7418-1327 as soon as the Registration Statement has been declared effective or with any questions or comments with respect to this letter.

[*Signature Page Follows*]

Sincerely,

---

| | |
|:---|:---|
| **Guardian Metal Resources PLC** | **Guardian Metal Resources PLC** |
| By: | /s/Oliver Friesen |
|  | Name: Oliver Friesen |
|  | Title: Chief Executive Officer |

---

CC: Connie Milonakis, Davis Polk & Wardwell LLP