United States securities and exchange commission logo

                              August 24, 2023

       Beatriz Garc  a-Cos
       Chief Financial Officer and Principal Accounting Officer
       Ferroglobe PLC
       13 Chesterfield Street
       London W1J 5JN, United Kingdom

                                                        Re: Ferroglobe PLC
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2022
                                                            Filed May 1, 2023
                                                            File No. 001-37668

       Dear Beatriz Garc  a-Cos:

              We have reviewed your filing 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

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 20-F for the Fiscal Year Ended December 31, 2022


   1.                                                   We note that you
provided more expansive disclosure in your 2021 Global ESG
                                                        report than you
provided in your SEC filings. Please advise us what consideration you
                                                        gave to providing the
same type of climate-related disclosure in your SEC filings as you
                                                        provided in your 2021
Global ESG report.
       Key Information, page 5

   2.                                                   To the extent material,
discuss the indirect consequences of climate-related regulation or
                                                        business trends, such
as the following:
                                                            decreased demand
for goods or products that produce significant greenhouse gas
                                                            emissions or are
related to carbon-based energy sources;
                                                            increased demand
for goods that result in lower emissions than competing products;
 Beatriz Garc  a-Cos
Ferroglobe PLC
August 24, 2023
Page 2
                increased competition to develop innovative new products that
result in lower
                increased demand for generation and transmission of energy from
alternative energy
              sources; and
                any anticipated reputational risks resulting from operations or
products that produce
              material greenhouse gas emissions.
3.       If material, discuss the physical effects of climate change on your
operations and results.
         This disclosure may include the following:
             severity of weather, such as floods, hurricanes, sea levels,
arability of farmland,
             extreme fires, and water availability and quality;
             quantification of material weather-related damages to your
property or operations;
             potential for indirect weather-related impacts that have affected
or may affect your
             major customers or suppliers; and
             any weather-related impacts on the cost or availability of
         Your response should include quantitative information for each of the
periods for which
         financial statements are presented in your Form 20-F and explain
whether changes are
         expected in future periods.
4.       If material, provide disclosure about your purchase or sale of carbon
credits or offsets and
         any material effects on your business, financial condition, and
results of operations. To the
         extent applicable, ensure you provide quantitative information with
your response for each
         of the periods for which financial statements are presented in your
Form 20-F and for any
         future periods.
        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 Michael Purcell at 202-551-5351 or Karina Dorin at
202-551-3763 with
any other questions.

FirstName LastNameBeatriz Garc  a-Cos                           Sincerely,
Comapany NameFerroglobe PLC
                                                               Division of
Corporation Finance
August 24, 2023 Page 2                                         Office of Energy
& Transportation
FirstName LastName