CORRESP: Correspondence
Published on April 14, 2026
Brazil Potash Corp.
198 Davenport Road
Toronto, Ontario, Canada M5R 1J2
April 14, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549
Attn: Mr. Kevin Dougherty
| Re: | Brazil Potash Corp. |
Registration Statement on Form F-3
(File No. 333-294964)
Acceleration Request
Requested Date: April 16, 2026
Requested Time: 4:00 PM Eastern Time
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the Registration Statement on Form F-3 (File No. 333-294964) (the “Registration Statement”) to become effective on Thursday, April 16, 2026 at 4:00 p.m. Eastern Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission (the “Staff”). The Registrant hereby authorizes Craig D. Linder, Esq. of Anthony, Linder & Cacomanolis, PLLC, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with Craig D. Linder, Esq. of Anthony, Linder & Cacomanolis, PLLC, counsel to the Registrant, at (561) 514-0936.
| Very truly yours, | ||
| Brazil Potash Corp. | ||
| By: | /s/ Matthew Simpson | |
| Matthew Simpson | ||
| Chief Executive Officer | ||
| cc: | Craig D. Linder, Esq., Anthony, Linder & Cacomanolis, PLLC |