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SEC Comment Letter 0000000000-23-004378 to ENERGY FUELS INC (UUUU)

ENERGY FUELS INC
Date: April 28, 2023 · CIK: 0001385849 · Accession: 0000000000-23-004378

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File numbers found in text: 001-36204

Date
April 28, 2023
Author
Tom Brock
Form
UPLOAD
Company
ENERGY FUELS INC

Letter

United States securities and exchange commission logo April 28, 2023 Tom Brock Chief Financial Officer Energy Fuels Inc. 225 Union Blvd. Suite 600 Lakewood, CO 80228 Re:Energy Fuels Inc. Form 10-K for the Fiscal Year ended December 31, 2021 Filed March 15, 2022 File No. 001-36204 Dear Tom Brock: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: James Guttman - External Counsel

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United States securities and exchange commission logo
April 28, 2023
Tom Brock
Chief Financial Officer
Energy Fuels Inc.
225 Union Blvd. Suite 600
Lakewood, CO 80228
Re:Energy Fuels Inc.
Form 10-K for the Fiscal Year ended December 31, 2021
Filed March 15, 2022
File No. 001-36204
Dear Tom Brock:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       James Guttman - External Counsel