TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 23, 2024 Paul Weibel Chief Financial Officer 5E Advanced Materials, Inc. 9329 Mariposa Road, Suite 210 Hesperia, CA 92344 Re: 5E Advanced Materials, Inc. Form 10-K for the Fiscal Year ended June 30, 2023 Filed August 30, 2023 File No. 001-41279 Dear Paul Weibel: 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 Energy & Transportation cc: Eric Johnson