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                             August 21, 2023

       Paul W. Graves
       Chief Executive Officer
       Livent Corp.
       1818 Market Street
       Philadelphia, Pennsylvania 19103

                                                        Re: Livent Corp.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2022
                                                            Filed February 24,
2023
                                                            Form 8-K Dated
August 3, 2023
                                                            Filed August 3,
2023
                                                            File No. 001-38694

       Dear Paul W. Graves:

              We have limited our review of your filing to the financial
statements and related
       disclosures 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.

       Form 10-K for the Fiscal Year Ended December 31, 2022

       Managements Discussion and Analysis of Financial Condition and Results
of Operations, page
       53

   1.                                                   We see that your
revenue in 2022 increased by approximately 93%, or $392.8 million,
                                                        versus $420.4 million
for 2021 primarily due to higher pricing across all of your products
                                                        partially offset by a
slight decrease in sales volumes. We also note similar general
                                                        explanations of the
increase in revenues in your 10-Qs. Where changes in financial
                                                        statement line items
are the result of several factors, each significant factor should be
                                                        separately quantified
and discussed. Please provide an expanded disclosure covering the
                                                        material variances
reflected in your 2022 and 2023 financial statements including
                                                        revenues, gross margin
percentages, and effective tax rates. Disclose also the impact of
                                                        foreign exchange rate
variances on each account that was materially impacted. The
 Paul W. Graves
Livent Corp.
August 21, 2023
Page 2
         disclosure should identify the specific changes ocuuring during the
period that materially
         impacted the corresponding revenue and expense accounts. It appears
that your disclosure
         should address each factor identified on pages 23-24 unless the
corresponding impact on
         your operating results was immaterial. See the relevant guidance in
Item 303(b) of
         Regulation S-K and Section 501.12 of the Financial Reporting
Codification.
Note 5, page 72

2.       Please disclose what has been deducted in presenting the "inventory,
net" balance. Any
         allowance account should be separately presented if material.
Form 8-K filed August 3, 2023

Exhibit 99.1, page 5

3.       It appears that you are deducting a cash settled item in your adjusted
cash provided by
         operations liquidity measure. Please clarify how you are compliant
with Item
         10(e)(1)(ii)(A) of Regulation S-K.
       In closing, 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.

       You may contact Julie Sherman at (202) 551-3640 or Al Pavot at (202)
551-3738 with
any questions.



                                                              Sincerely,
FirstName LastNamePaul W. Graves
                                                              Division of
Corporation Finance
Comapany NameLivent Corp.
                                                              Office of
Industrial Applications and
August 21, 2023 Page 2                                        Services
FirstName LastName