Correspondence 0001062993-23-006967 from Silver Elephant Mining Corp. (SILEF) (CIK 0001545224) (SILEF)
Silver Elephant Mining Corp. (SILEF) (CIK 0001545224)
Date: March 15, 2023 · CIK: 0001545224 · Accession: 0001062993-23-006967
AI Filing Summary & Sentiment
File numbers found in text: 000-55985
Referenced dates: March 9, 2023
Letter
VIA EDGAR Division of Corporation Finance Office of Energy & Transportation Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attn: John Coleman and Gus Rodriguez Re: Response to the Securities and Exchange Commission Staff Comment dated March 9, 2023, regarding Silver Elephant Mining Corp. Form 20-F for the Fiscal Year Ended December 31, 2021 Filed May 9, 2022 File No. 000-55985
Dear Sir/Madam:
This letter responds to the written comments from the staff (the "Staff") of the Securities and Exchange Commission (the "SEC") set forth in the March 9, 2023 letter regarding the above-referenced Annual Report on Amendment No. 1 to Form 20-F (the "Form 20-F") of Silver Elephant Mining Corp. (the "Company", "we," or "our") filed on March 3, 2023. For your convenience, the Staff's comments are included below and we have numbered our responses accordingly.
Our response is as follows:
Form 20-F for the Fiscal Year Ended December 31, 2021
Item 4. Information on the Company, page 7
Staff Comment No. 1.
We note that you amended your filing to provide incremental summary and individual property disclosures in response to prior comment 2. However, the stages associated with four projects in the table following the second map in your amendment do not correlate with any of the property stage definitions in Item 1300 of Regulation S-K.
For example, a project without mineral reserves (measured or indicated mineral resources that are economically mineable) should be identified as an exploration stage property, while a project for which mineral reserves have been established and not yet undergoing material extraction should be identified as a development stage property. Please confirm that you will correct information regarding the property stage in subsequent filings.
March 15, 2023 Page 2
Company's Response:
In response to the Staff's comment, we confirm that we will correct the information regarding the property stage in subsequent filings to correlate with the property stage definitions in Item 1300 of Regulation S-K.
Thank you for your review of the filing. If you should have any questions regarding the response letter, please do not hesitate to contact the undersigned at (604) 569-3661 or Kimberley Anderson of Dorsey & Whitney LLP at (206) 903-8803.
Sincerely,
Silver Elephant Mining Corp.
Show Raw Text
CORRESP
1
filename1.htm
Silver Elephant Mining Corp.: CORRESP - Filed by newsfilecorp.com
VIA EDGAR
March 15, 2023
Division of Corporation Finance
Office of Energy & Transportation
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: John Coleman and Gus Rodriguez
Re: Response to the Securities and Exchange Commission
Staff Comment dated March 9, 2023, regarding
Silver Elephant Mining Corp.
Form 20-F for the Fiscal Year Ended December 31, 2021
Filed May 9, 2022
File No. 000-55985
Dear Sir/Madam:
This letter responds to the written comments from the staff (the "Staff") of the Securities and Exchange Commission (the "SEC") set forth in the March 9, 2023 letter regarding the above-referenced Annual Report on Amendment No. 1 to Form 20-F (the "Form 20-F") of Silver Elephant Mining Corp. (the "Company", "we," or "our") filed on March 3, 2023. For your convenience, the Staff's comments are included below and we have numbered our responses accordingly.
Our response is as follows:
Form 20-F for the Fiscal Year Ended December 31, 2021
Item 4. Information on the Company, page 7
Staff Comment No. 1.
We note that you amended your filing to provide incremental summary and individual property disclosures in response to prior comment 2. However, the stages associated with four projects in the table following the second map in your amendment do not correlate with any of the property stage definitions in Item 1300 of Regulation S-K.
For example, a project without mineral reserves (measured or indicated mineral resources that are economically mineable) should be identified as an exploration stage property, while a project for which mineral reserves have been established and not yet undergoing material extraction should be identified as a development stage property. Please confirm that you will correct information regarding the property stage in subsequent filings.
March 15, 2023
Page 2
Company's Response:
In response to the Staff's comment, we confirm that we will correct the information regarding the property stage in subsequent filings to correlate with the property stage definitions in Item 1300 of Regulation S-K.
Thank you for your review of the filing. If you should have any questions regarding the response letter, please do not hesitate to contact the undersigned at (604) 569-3661 or Kimberley Anderson of Dorsey & Whitney LLP at (206) 903-8803.
Sincerely,
Silver Elephant Mining Corp.
/s/ John Lee
John Lee
Chief Executive Officer
cc: Kimberley Anderson, Dorsey & Whitney LLP