SEC Comment Letter 0000000000-24-002628 to Enertopia Corp. (ENRT) (CIK 0001346022) (ENRT)
Enertopia Corp. (ENRT) (CIK 0001346022)
Date: March 11, 2024 · CIK: 0001346022 · Accession: 0000000000-24-002628
AI Filing Summary & Sentiment
File numbers found in text: 000-51866
Letter
United States securities and exchange commission logo March 11, 2024 Robert McAllister Principal Executive Officer Enertopia Corp. 1873 Spall Rd. #7 Kelowna, British Columbia Canada, V1Y4R2 Re:Enertopia Corp. Form 10-K/A for the Fiscal Year ended August 31, 2023 Filed February 1, 2024 File No. 000-51866 Dear Robert McAllister: We have reviewed your February 27, 2024 response to our comment letter and have the following additional comments. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our February 16, 2024 letter. Form 10-K/A for the Fiscal Year ended August 31, 2023 Properties, page 12 1.We note your response to prior comment 3, acknowledging your responsibility to file a technical report summary to support your disclosures of mineral resources. Please submit the technical report summary for our review, along with your response. If the report is not yet available, advise us of the status of the work and the timeframe for completion. 2.We note that you have proposed some revisions in response to prior comment 4, regarding assumptions underlying your estimates of resources. However, these continue to omit some of the required content. Please further modify your proposed disclosures to include (i) the point of reference in which the estimates of mineral resources were calculated, and (ii) the mineral price assumptions to comply with Item 1304(d)(1) of Regulation S-K.
FirstName LastNameRobert McAllister Comapany NameEnertopia Corp. March 11, 2024 Page 2 FirstName LastName Robert McAllister Enertopia Corp. March 11, 2024 Page 2 Please contact John Coleman at 202-551-3610 or Karl Hiller at 202-551-3686 if you have questions regarding comments. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
March 11, 2024
Robert McAllister
Principal Executive Officer
Enertopia Corp.
1873 Spall Rd. #7
Kelowna, British Columbia
Canada, V1Y4R2
Re:Enertopia Corp.
Form 10-K/A for the Fiscal Year ended August 31, 2023
Filed February 1, 2024
File No. 000-51866
Dear Robert McAllister:
We have reviewed your February 27, 2024 response to our comment letter and have the
following additional comments.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our February 16, 2024
letter.
Form 10-K/A for the Fiscal Year ended August 31, 2023
Properties, page 12
1.We note your response to prior comment 3, acknowledging your responsibility to file a
technical report summary to support your disclosures of mineral resources. Please submit
the technical report summary for our review, along with your response. If the report is not
yet available, advise us of the status of the work and the timeframe for completion.
2.We note that you have proposed some revisions in response to prior comment 4, regarding
assumptions underlying your estimates of resources. However, these continue to omit
some of the required content. Please further modify your proposed disclosures to include
(i) the point of reference in which the estimates of mineral resources were calculated, and
(ii) the mineral price assumptions to comply with Item 1304(d)(1) of Regulation S-K.
FirstName LastNameRobert McAllister
Comapany NameEnertopia Corp.
March 11, 2024 Page 2
FirstName LastName
Robert McAllister
Enertopia Corp.
March 11, 2024
Page 2
Please contact John Coleman at 202-551-3610 or Karl Hiller at 202-551-3686 if you have
questions regarding comments.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation