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.
Statement on Form S-3
                                                            Filed November 30,
                                                            File No. 333-275822

       Dear Gerard Barron:

              This is to advise you that we have not reviewed and will not
review your registration

               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.


                          Division of Corporation Finance

                          Office of Energy & Transportation
       cc:                                              Daniel Kajunski