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                              May 2, 2023

       John Gravelle
       Chief Executive Officer
       Foremost Lithium Resource & Technology Ltd.
       2500-700 West Georgia Street
       Vancouver, British Columbia V7Y 1B3
       Canada

                                                        Re: Foremost Lithium
Resource & Technology Ltd.
                                                            Amendment No. 3 to
                                                            Draft Registration
Statement on Form F-1
                                                            Submitted April 14,
2023
                                                            CIK No. 0001935418

       Dear John Gravelle:

             We have reviewed your amended draft registration statement 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 this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 3 to Draft Registration Statement on Form F-1 filed on
April 14, 2023

       Prospectus Summary, page 1

   1.                                                   Please provide the
basis for your disclosure on page 6 that the global lithium-ion battery
                                                        market size is expected
to reach USD $182.53 billion by 2030.
       Use of Proceeds, page 30

   2.                                                   We note your response
to prior comment 5, and reissue such comment in part. In that
                                                        regard, we note your
disclosure that you intend to use 52% of the net proceeds for
                                                        resource development
activities such as drilling, soil sampling, as well as potential project
 John Gravelle
FirstName  LastNameJohn Gravelle
Foremost Lithium Resource & Technology Ltd.
Comapany
May  2, 2023NameForemost Lithium Resource & Technology Ltd.
May 2,
Page 2 2023 Page 2
FirstName LastName
         acquisition. Please disclose the estimated net amount of the proceeds
broken down into
         each principal intended use thereof. For example, please disclose the
estimated net
         amount of proceeds that you intend to use for resource development
activities, and the
         estimated net amount of proceeds that you intend to use for potential
project acquisition.
Related Party Transactions, page 40

3.       Please update your disclosure in this section to provide the
information required by Item
         7.B of Form 20-F for the period since the beginning of the company   s
preceding three
         financial years up to the date of your prospectus.
Compensation of Directors and Officers, page 105

4.       Please provide the information required by Item 6.B of Form 20-F for
your fiscal year
         ended March 31, 2023.
Consulting Agreements, page 105

5.       Please revise to disclose all material terms of each of the consulting
agreements, including
         fees payable under each such agreement.
Condensed Interim Consolidated Statements of Cash Flows, page F-41

6.       We note disclosure on page F-57 that during the period ended December
31, 2022, you
         sold your 60% interest in the Hidden Lake Project in Yellowknife, NWT
for
         $3.5 million resulting in a $3.5 million gain on sale of property.
Some transactions, such
         as the sale of an item of plant, may give rise to a gain or loss that
is included in
         recognized profit or loss. The cash flows relating to such
transactions are cash flows from
         investing activities. Revise your statements of cash flows as
necessary to comply with the
         guidance set forth in paragraphs 14 and 16(b) of IAS 7.
7.       We note in your table of the exploration expenditures incurred on the
exploration and
         evaluation assets on page F-54 that you paid $216,150 in cash during
the period ended
         December 31, 2022 to acquire interests in properties; however, you do
not appear to
         present these cash payments as part of investing activities on your
statement of cash
         flows. Please present exploration and evaluation acquisition costs
paid in cash as an
         investing activity on your statements of cash flows, or explain why no
revision is
         necessary. Refer to paragraph 16(a) of IAS 7 for additional guidance.
General

8.       We note that you present certain highlights in three columns of text
immediately
         following the first map in your filing, just after the cover page and
before the Table of
         Contents, including one that is titled "Favourable Geology Lithium
Enriched Pegmatite
         Clusters." However, your description of the geology includes an
estimate of
         mineralization on an adjacent property, referring to an estimate of
11.0M tons at 1.00%
         Li2O.
 John Gravelle
Foremost Lithium Resource & Technology Ltd.
May 2, 2023
Page 3

      Please revise your filing to remove estimates that pertain to properties
in which you do not
      hold an economic interest, as previously requested in comment 2 of our
February 13, 2023
      letter.
        You may contact John Cannarella, Staff Accountant, at (202) 551-3337 or
Jenifer
Gallagher, Staff Accountant, at (202) 551-3706 if you have questions regarding
comments on the
financial statements and related matters. For questions regarding engineering
matters, you may
contact John Coleman, Mining Engineer, at (202) 551-3610. Please contact Cheryl
Brown, Staff
Attorney, at (202) 551-3905 or Laura Nicholson, Special Counsel, at (202)
551-3584 with any
other questions.



                                                            Sincerely,
FirstName LastNameJohn Gravelle
                                                   Division of Corporation
Finance
Comapany NameForemost Lithium Resource & Technology Ltd.
                                                   Office of Energy &
Transportation
May 2, 2023 Page 3
cc:       Anthony Epps, Esq.
FirstName LastName