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Gold Royalty Corp.

1188 West Georgia Street, Suite 1830

Vancouver, BC, Canada V6E 4A2

 

February 22, 2024

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street N.E.

Washington, D.C. 20549

Attention: Liz Packebusch

 

  Re:

Gold Royalty Corp.

    Registration Statement on Form F-3, as amended (the “Registration Statement”)
    Initially filed on December 29, 2023, as amended on February 7, 2024
    File No. 333-276305

 

Ladies and Gentlemen:

 

Pursuant to Rules 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Gold Royalty Corp. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement be accelerated by the Securities and Exchange Commission to 4:30 p.m., Eastern Time on February 26, 2024, or as soon thereafter as practicable.

 

The undersigned respectfully requests that it be notified of the effectiveness of the Registration Statement by telephone call to the Company’s counsel, Haynes and Boone, LLP, by calling Alla Digilova at (212) 659-4993, and that such effectiveness also be confirmed in writing.

 

  Gold Royalty Corp.
     
  By: /s/ Andrew Gubbels
   

Andrew Gubbels

    Chief Financial Officer

 

cc: Rick A. Werner, Esq., Haynes and Boone, LLP
  Alla Digilova, Esq., Haynes and Boone, LLP