TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 11, 2023 Sebastian Lux Co-Chief Executive Officer and Chief Financial Officer American Battery Materials, Inc. 500 West Putnam Avenue, Suite 400 Greenwich, CT 06830 Re: American Battery Materials, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 File No. 001-41594 Dear Sebastian Lux: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation