100 King Street West, Suite 5700, Toronto, Ontario, Canada, M5X 1C7
Tel: +1 (416) 915-4149
 
444 Cedar Street, Suite 2060, St. Paul, MN 55101
Tel: +1 (651) 389-4100
 
www.polymetmining.com



March 28, 2019


VIA EDGAR

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Re:
Notice of Disclosure Filed in Annual Report on Form 40-F Under
  Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and
  Section 13(r) of the Exchange Act

Ladies and Gentlemen:

Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that PolyMet Mining Corp. has made disclosure pursuant to such provisions in its Annual Report on Form 40-F for the fiscal year ended December 31, 2018, which was filed with the U.S. Securities and Exchange Commission on March 28, 2019.


  PolyMet Mining Corp.
     
     
  By:
/s/ Patrick Keenan
  Name:
Patrick Keenan
  Title
Chief Financial Officer