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                              May 31, 2023

       Jason Barnard
       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.
                                                            Registration
Statement on Form F-1
                                                            Filed May 18, 2023
                                                            File No. 333-272028

       Dear Jason Barnard:

              We have reviewed your 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 amending your registration
statement and providing the
       requested information. 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 any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless otherwise
       noted, our references to prior comments relate to our May 2, 2023
comment letter.

       Registration Statement on Form F-1 filed May 18, 2023

       Cover Page

   1.                                                   We note your disclosure
that your board of directors intends to effect a share
                                                        consolidation of your
outstanding common shares in connection with this offering and
                                                        your intended listing
of your common shares on the Nasdaq Capital Market,    to result in a
                                                        price per share between
approximately US$5.00 to US$6.00.    If US$5.00 to US$6.00 is
                                                        the bona fide estimate
of the range of the maximum offering price of the securities
                                                        disclosed pursuant to
Instruction 1 to Item 501(b)(3) of Regulation S-K, please revise to
                                                        clarify, if true, that
you expect the initial public offering price to be between US$5.00 to
                                                        US$6.00 per share.
 Jason Barnard
FirstName  LastNameJason
Foremost Lithium ResourceBarnard
                          & Technology Ltd.
Comapany
May        NameForemost Lithium Resource & Technology Ltd.
     31, 2023
May 31,
Page 2 2023 Page 2
FirstName LastName
Prospectus Summary
Lithium Industry, page 6

2.       We note your response to prior comment 1. Please revise your
prospectus to provide the
         basis for your disclosure that the global lithium-ion battery market
size is expected to
         reach USD $182.53 billion by 2030.
Our Risks and Challenges, page 9

3.       Please revise the summary risk factors to disclose the risk that you
expect to be a    passive
         foreign investment company,    as discussed in the risk factor on page
28 and the disclosure
         on page 126. In addition, ensure that you have disclosed all related
risks that are material
         in the risk factor on page 28, rather than stating in the risk factor
that    [t]his paragraph is
         qualified in its entirety by the discussion above under the heading
Material United States
         and Canadian Income Tax Considerations     U.S. Federal Income
Taxation
         Considerations     Passive Foreign Investment Company Rules.
Summary Consolidated Financial Information, page 14

4.       With respect to your Statements of Financial Position Data, please
limit inclusion of an
         "As Adjusted" column to your most recent interim balance sheet
consistent with the
         period depicted in your Capitalization Table on page 32.
5.       Please refer to Rule 3-20(b)(1) of Regulation S-X and remove the
convenience translation
         to U.S. Dollars for all periods except for the most recent fiscal year
and any subsequent
         interim period presented.
Use of Proceeds, page 30

6.       We note your response to prior comment 2, and your revised disclosure
that you plan to
         use 23% of the net proceeds for general corporate purposes such as
salaries, accounting
         transfer agents, public company fees, audit fees travel, or other.
Please disclose the
         amount of net proceeds to be used for salaries, if known. We also note
your disclosure
         that you expect to use 15% of the net proceeds for general business
expenses, which may
         include marketing and promotional efforts. Please disclose any
anticipated use of
         proceeds to pay related parties. In that regard, we note your
disclosure regarding investor
         relations fees paid to a company co-owned by Jason Barnard and
Christina Barnard during
         the fiscal year ended March 31, 2023.
Description of Share Capital, page 116

7.       We note you intend to effect a share consolidation of your outstanding
common
         shares prior to the effectiveness of this registration statement.
Please provide further
         clarification as to when your reverse stock split will be effected in
relation to the
         effectiveness of your registration statement as well as tell us how
you anticipate reflecting
         the reverse stock split retrospectively in your historical financial
statements and
 Jason Barnard
Foremost Lithium Resource & Technology Ltd.
May 31, 2023
Page 3
      throughout the filing. Refer to the guidance in paragraph 64 of IAS 33
and SAB Topic
      4:C.
Financial Statements
Note 17 - Prior Year Restatement, page F-70

8.    Please remove all of the references to your restatement of prior year
financial statements
      throughout your filing as you indicated you would do in your response to
prior comment
      14 of our letter dated October 13, 2022.
Exhibits and Financial Statement Schedules, page II-4

9.    Please ensure that your exhibit index complies with the requirements set
forth in Item
      601(a)(2) of Regulation S-K. For example, we note that you have
incorporated by
      reference certain exhibits, but have not included an active hyperlink to
each such exhibit
      separately filed on EDGAR. Please revise.
10.   We note that the legal opinion filed as Exhibit 5.1 does not specify the
number of shares
      to be offered under the registration statement and covered by the
opinion. Please obtain
      and file a revised legal opinion that includes such information.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        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 LastNameJason Barnard
                                                   Division of Corporation
Finance
Comapany NameForemost Lithium Resource & Technology Ltd.
                                                   Office of Energy &
Transportation
May 31, 2023 Page 3
cc:       Anthony Epps, Esq.
FirstName LastName