United States securities and exchange commission logo December 6, 2023 Gerard Barron Chief Executive Officer TMC the metals company Inc. 595 Howe Street, 10th Floor Vancouver, British Columbia V6C 2T5 Re: TMC the metals company Inc. Registration Statement on Form S-3 Filed November 30, 2023 File No. 333-275822 Dear Gerard Barron: 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 Cheryl Brown at 202-551-3905 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Daniel Kajunski