SEC Comment Letter 0000000000-24-002790 to Enertopia Corp. (ENRT) (CIK 0001346022) (ENRT)
Enertopia Corp. (ENRT) (CIK 0001346022)
Date: March 14, 2024 · CIK: 0001346022 · Accession: 0000000000-24-002790
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File numbers found in text: 000-51866
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United States securities and exchange commission logo
March 14, 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 March 12, 2024 response to our comment letter and have the
following comment.
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 March 11, 2024
letter.
Form 10-K/A for the Fiscal Year ended August 31, 2023
Properties, page 12
1.We note that you provided a technical report summary in response to prior comment
one and proposed additional disclosures in response to prior comment two, which are
incremental to the proposed disclosures in your February 27, 2024 responses to comments
two and four. Please proceed with filing your amendment to the August 31, 2023 Form
10-K, to include the revisions proposed in your February 27, 2024 and March 12, 2024
response letters and to include the technical report summary as Exhibit 96.
Please include updated officer certifications along with your amendment to comply with
Item 601(b)(32) of Regulation S-K and Rule 12b-15 of Regulation 12B.
FirstName LastNameRobert McAllister
Comapany NameEnertopia Corp.
March 14, 2024 Page 2
FirstName LastName
Robert McAllister
Enertopia Corp.
March 14, 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