SEC Comment Letter for ENERGY FUELS INC (UUUU) (CIK 0001385849) (UUUU) — Jul 26, 2017
ENERGY FUELS INC (UUUU) (CIK 0001385849)
Date: July 26, 2017 · CIK: 0001385849 · Accession: 0000000000-17-026229
AI Filing Summary & Sentiment
Reasoning
Letter
July 26, 2017 Via E -mail Stephen P. Antony Chief Executive Officer Energy Fuels Inc. 225 Union Blvd., Suite 600 Lakewood, Colorado 80228
Re: Energy Fuels Inc. Form 10-K for the Fiscal Year Ended December 31, 2016 Filed March 10, 2017 File No. 001 -36204
Dear Mr. Antony :
We have reviewed your filing an d have the following 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 these comments within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances , please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10 -K for the Fiscal Year Ended December 31, 2016 Summary of Mineral Reserves and Resources page 37
1. Please tell us the mineral price assumptions used in the calculation of each of your 43 - 101 mineral resources and reserves. Please tell us if you intend to revise your disclosures prospectively to include this information or explain the basis for your presentation.
We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Stephen P. Antony Energy Fuels Inc. July 26, 2017 Page 2
Please contact John Coleman at (202) 551 -3610 or me at (202) 551 -3790 with any questions.
Sincerely ,
/s/ John Reynolds
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July 26, 2017 Via E -mail Stephen P. Antony Chief Executive Officer Energy Fuels Inc. 225 Union Blvd., Suite 600 Lakewood, Colorado 80228 Re: Energy Fuels Inc. Form 10-K for the Fiscal Year Ended December 31, 2016 Filed March 10, 2017 File No. 001 -36204 Dear Mr. Antony : We have reviewed your filing an d have the following 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 these comments within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances , please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10 -K for the Fiscal Year Ended December 31, 2016 Summary of Mineral Reserves and Resources page 37 1. Please tell us the mineral price assumptions used in the calculation of each of your 43 - 101 mineral resources and reserves. Please tell us if you intend to revise your disclosures prospectively to include this information or explain the basis for your presentation. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Stephen P. Antony Energy Fuels Inc. July 26, 2017 Page 2 Please contact John Coleman at (202) 551 -3610 or me at (202) 551 -3790 with any questions. Sincerely , /s/ John Reynolds John Reynolds Assistant Director Offices of Beverages, Apparel and Mining