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PolyMet Mining Corp.

Suite 5700 – 100 King Street West

Toronto, Ontario M5X 1C7

April 25, 2014

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 20-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 20-F for the fiscal year ended January 31, 2014, which was filed with the U.S. Securities and Exchange Commission on April 25, 2014.

PolyMet Mining Corp.

	By:	/s/ Douglas J. Newby
	Name:	Douglas J. Newby
	Title:	Chief Financial Officer

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