Notice of Iran-related Disclosure Filed Pursuant to Section 13(r)(3) of the Exchange Act (irannotice)

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

April 20, 2017

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 January 31, 2017, which was filed with the U.S. Securities and Exchange Commission on April 20, 2017.