Gold Royalty (GROY) CORRESPCorrespondence with SEC

Gold Royalty Corp.

1030 West Georgia Street, Suite 1830

Vancouver, BC, Canada V6E 2Y3

October 5, 2022

By EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Officer of Energy & Transportation

100 F Street N.E.

Washington, D.C. 20549

Ladies and Gentlemen:

Pursuant to Rules 461 of Regulation C of the General Rules and Regulations of the U.S. Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, Gold Royalty Corp. (the “Company”) hereby requests acceleration of the effective date of the above-mentioned Registration Statement on Form F-3 (the “Registration Statement”) to 5:00 p.m., Eastern Time on October 7, 2022, or as soon thereafter as practicable.

Should any member of the staff of the U.S. Securities and Exchange Commission have any questions or comments with respect to this request, please contact our U.S. counsel, Haynes and Boone, LLP, attention: Jayun Koo, Esq. at (212) 835-4823. 

The Company understands that the staff of the Commission will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the offering of the securities covered by the Registration Statement.