<SEC-DOCUMENT>0001062993-18-003548.txt : 20180926
<SEC-HEADER>0001062993-18-003548.hdr.sgml : 20180926
<ACCEPTANCE-DATETIME>20180824172556
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ACCESSION NUMBER:		0001062993-18-003548
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180824

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENERGY FUELS INC
		CENTRAL INDEX KEY:			0001385849
		STANDARD INDUSTRIAL CLASSIFICATION:	MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		225 UNION BLVD., SUITE 600
		CITY:			LAKEWOOD
		STATE:			CO
		ZIP:			80228
		BUSINESS PHONE:		303-974-2140

	MAIL ADDRESS:	
		STREET 1:		225 UNION BLVD., SUITE 600
		CITY:			LAKEWOOD
		STATE:			CO
		ZIP:			80228
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<TYPE>CORRESP
<SEQUENCE>1
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   <TITLE>Energy Fuels Inc.: Corrrespondence - Filed by newsfilecorp.com</TITLE>
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<P align=justify>August 24, 2018 </P>
<P align=justify><I>Via EDGAR </I></P>
<P align=justify>United States Securities and Exchange Commission<BR>Division of
Corporation Finance <BR>100 F Street, N.E. <BR>Washington, D.C. 20549 <BR></P>
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  <TR vAlign=top>
    <TD align=left ><B>Re:</B> </TD>
    <TD align=left width="90%"><B>Request for Acceleration &#150; Energy Fuels
      Inc.</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="90%"><B>Registration Statement on Form S-3</B>
</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="90%"><B>(SEC File No. 333-226878)</B>
</TD></TR></TABLE>
<P align=justify>Ladies and Gentlemen: </P>
<P align=justify>Pursuant to Rule 461 promulgated under the Securities Act of
1933, as amended, Energy Fuels Inc. (the &#147;Company&#148;), respectfully requests that
the Commission accelerate the effectiveness of the above-referenced Registration
Statement on Form S-3 (File No. 333-226878), and permit said Registration
Statement to become effective at 4:00 p.m. (Eastern Time) on August 28, 2018, or
as soon thereafter as practicable.</P>
<P align=justify>The Company hereby authorizes James Guttman, an attorney with
our outside legal counsel, Dorsey &amp; Whitney LLP, to orally modify or
withdraw this request for acceleration. </P>
<P align=justify>Please contact James Guttman of Dorsey &amp; Whitney LLP at
(416) 367-7376 with any questions with respect to this request. </P>
<P style="MARGIN-LEFT: 50%" align=justify>Sincerely, </P>
<P style="MARGIN-LEFT: 50%" align=justify>Energy Fuels Inc. </P>
<P style="MARGIN-LEFT: 50%" align=justify>/S/ David C. Frydenlund </P>
<P style="MARGIN-LEFT: 50%" align=justify>David C. Frydenlund <BR>Chief
Financial Officer, General Counsel<BR>and Corporate Secretary <BR></P>
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  <TR>
    <TD vAlign=top width="5%">cc: </TD>
    <TD>
      <P align=justify>James Guttman, Dorsey &amp; Whitney LLP <BR>Richard
      Raymer, Dorsey &amp; Whitney LLP</P></TD></TR></TABLE><BR>
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