SEC Comment Letter for RARE ELEMENT RESOURCES LTD (REEMF) (CIK 0001419806) (REEMF) — Jul 25, 2012
RARE ELEMENT RESOURCES LTD (REEMF) (CIK 0001419806)
Date: July 25, 2012 · CIK: 0001419806 · Accession: 0000000000-12-039735
AI Filing Summary & Sentiment
Letter
July 25, 2012 Via E -mail David Suleski Chief Financial Officer Rare Element Resources Ltd. 225 Union Blvd, Suite 250 Lakewood, CO 80228
Re: Rare Element Resources Ltd. Form 10-K for Fiscal Year Ended June 30, 2011 Filed September 28, 2011 Form 10 -Q for Fiscal Quarter Ended March 31, 2012 Filed May 10, 2012 File No. 001 -34852
Dear Mr. Suleski :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the C ommission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy an d adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Ex change Act of 1934 and all applicable rules require .
Sincerely,
/s/Tia L. Jenkins
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July 25, 2012 Via E -mail David Suleski Chief Financial Officer Rare Element Resources Ltd. 225 Union Blvd, Suite 250 Lakewood, CO 80228 Re: Rare Element Resources Ltd. Form 10-K for Fiscal Year Ended June 30, 2011 Filed September 28, 2011 Form 10 -Q for Fiscal Quarter Ended March 31, 2012 Filed May 10, 2012 File No. 001 -34852 Dear Mr. Suleski : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the C ommission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy an d adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Ex change Act of 1934 and all applicable rules require . Sincerely, /s/Tia L. Jenkins Tia L. Jenkins Senior Assistant Chief Accountan t Office of Beverages, Apparel, and Mining