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United States securities and exchange commission logo





                            June 10, 2022

       Bernard Rowe
       Managing Director and Chief Executive Officer
       ioneer Ltd
       Suite 5.03, Level 5, 140 Arthur Street
       North Sydney, NSW 2060
       Australia

                                                        Re: ioneer Ltd
                                                            Registration
Statement on Form 20FR12B
                                                            Filed June 3, 2022
                                                            File No. 001-41412

       Dear Mr. Rowe:

              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
       disclosure.

              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.

       Registration Statement on Form 20-F Filed June 3, 2022

       Item 10. Additional Information
       G. Statement by Experts, page 71

   1.                                                   We note you include the
audit report of your independent registered public accounting
                                                        firm in the filing.
Please provide information required by Item 10.G. of Form 20-F
                                                        including filing the
consent of your auditor.
               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.

             You may contact Steve Lo, Staff Accountant, at (202) 551-3394 or
Craig Arakawa,
       Accounting Branch Chief, at (202) 551-3650 if you have questions
regarding comments on the
 Bernard Rowe
ioneer Ltd
June 10, 2022
Page 2

financial statements and related matters. You may contact George Schuler,
Mining Engineer, at
(202) 942-3718 with any questions regarding engineering comments. Please
contact Karina
Dorin, Staff Attorney, at (202) 551-3763 or Timothy S. Levenberg, Special
Counsel, at (202)
551-3707 with any other questions.



                                                          Sincerely,
FirstName LastNameBernard Rowe
                                                          Division of
Corporation Finance
Comapany Nameioneer Ltd
                                                          Office of Energy &
Transportation
June 10, 2022 Page 2
cc:       David Sterngold
FirstName LastName
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