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                              April 11, 2023

       Michael White
       Chief Financial Officer
       Piedmont Lithium Inc.
       32 North Main Street, Suite 100
       Belmont, North Carolina
       28012

                                                        Re: Piedmont Lithium
Inc.
                                                            Form 10-KT for the
Fiscal Year ended December 31, 2021
                                                            Filed February 28,
2022
                                                            File No. 001-38427

       Dear Michael White:

              We have reviewed your March 17, 2023 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments 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 our
       comments apply to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       March 6, 2023 letter.

       Form 10-KT for the Fiscal Year ended December 31, 2021

       General

   1.                                                   We understand from your
responses to prior comments that you will amend your annual
                                                        report for the fiscal
year ended December 31, 2022 to address the concerns outlined in
                                                        those comments, to
include filing an amendment to the more recent amendment to the
                                                        technical report
summary. Please also make appropriate changes to disclosures regarding
                                                        content of the study
that is referenced in the following comment in this letter and file the
                                                        amendment in
conjunction with your response.
   2.                                                   We note that your
response to prior comment one includes proposed changes regarding
                                                        your references to
inferred resources in the Ewoyaa Lithium, Ghana, West Africa pre-
 Michael White
Piedmont Lithium Inc.
April 11, 2023
Page 2
         feasibility study. For example, we note that you intend to include a
cautionary statement
         about the inclusion of inferred mineral resources in the production
target, and that upon
         completion of a feasibility study in July 2023, you intend to update
production targets to
         disclose estimates of mineral reserves.

         However, while the 2012 Edition of the JORC Code accommodates
inclusion of inferred
         resources in a scoping study, this does not appear to be the case for
either a pre-feasibility
         study or a preliminary feasibility study.

         Therefore, it appears that you should be either (i) referring to that
report as a scoping
         study, rather than as a pre-feasibility study, notwithstanding the
preparers characterization
         of the report; or (ii) excluding the inferred resources and associated
economics when
         disclosing or referring to content of that report.

         If you have an alternative view, please address the following points
based on the 2012
         Edition of The JORC Code:

                Clause 21 indicates that the confidence associated with
estimates of inferred mineral
              resources is not sufficient to allow the results of technical and
economic parameters
              to be used for detailed planning in pre-feasibility or
feasibility studies.

                Clause 38 provides for limited cautionary language when
inferred resources partially
              support a scoping study although does not provide similar
accommodations in
              relation to a pre-feasibility or feasibility study.

       You may contact John Coleman, Mining Engineer, at (202) 551-3610, or Gus
Rodriguez,
Staff Accountant, at (202) 551-3752 if you have questions regarding the
comments. You may
contact Karl Hiller, Branch Chief, at (202) 551-3686 with any other questions.



FirstName LastNameMichael White                                 Sincerely,
Comapany NamePiedmont Lithium Inc.
                                                                Division of
Corporation Finance
April 11, 2023 Page 2                                           Office of
Energy & Transportation
FirstName LastName