TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 16, 2024 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 File No. 001-38694 Dear Paul W. Graves: 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 Industrial Applications and Services