SEC Comment Letter for UR-ENERGY INC (URG) (CIK 0001375205) (URG) — Jan 24, 2014
UR-ENERGY INC (URG) (CIK 0001375205)
Date: Jan. 24, 2014 · CIK: 0001375205 · Accession: 0000000000-14-003760
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File numbers found in text: 333-193316
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January 24, 2014 Via E -mail Penne A. Goplerud General Counsel and Corporate Secretary UR-Energy, Inc. 10758 West Centennial Road, Suite 200 Littleton, Colorado 80127 Re: UR-Energy, Inc. Registration Statement on Form S-3 Filed January 10, 2014 File No. 333-193316 Dear Ms. Goplerud : We have limited our review of your registration statement to those issues we have addressed in our 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 this letter by amending your registration statement and providing the requested information . Where you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments , we may have additional comments. General 1. Please revise to describe the initial transactions by which the selling shareholders acquired the shares they are offering for resale. Undertakings, page 21 2. It is unclear why you do not include the undertaki ng set forth in Item 512(a)(5)(ii) of Regulation S -K. Please revise or advise us why such undertaking is not required. Penne A. Goplerud UR-Energy, Inc. January 24, 2014 Page 2 Signatures 3. We note your registration statement has been signed by your chief executive and financial officers. Please ensure that your next amendment is also signed by either your Controller or Principal Accounting Officer in accordance with Instruction 1 to Signatu res on Form S -3. Exhibits 4. We note that you have not yet filed your auditor consent or your TREC, Inc. expert consent. Please file these exhibits in accordance with Item 601(b)(23) of Regulation S -K. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. Notwithstanding our comments, in the event you request acceleration of the effective date of the pending registration statement please provide a written statement from the company acknowledging that: should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commissi on from taking any action with respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and acc uracy of the disclosure in the filing; and the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Penne A. Goplerud UR-Energy, Inc. January 24, 2014 Page 3 Please refer to Rules 460 and 461 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the above registration statement. Please allow adequate time for u s to review any amendment prior to the requested effective date of the registration statement. You may contact Erin Wilson at (202) 551 -6047 or Pamela Howell at (202) 551 -3357 with any other questions. Sincerely, /s/ Pamela Howell for John Reynolds Assistant Director