TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 26, 2024 Ajay Kochhar President and Chief Executive Officer Li-Cycle Holdings Corp. 207 Queens Quay West, Suite 590 Toronto, ON M5J 1A7 Canada Re: Li-Cycle Holdings Corp. Registration Statement on Form S-3 Filed March 15, 2024 File No. 333-278010 Dear Ajay Kochhar: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Anuja Majmudar at 202-551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Andrea Merediz Basham