<SEC-DOCUMENT>0001062993-18-005152.txt : 20190402
<SEC-HEADER>0001062993-18-005152.hdr.sgml : 20190402
<ACCEPTANCE-DATETIME>20181226151120
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-18-005152
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20181226

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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   <TITLE>Energy Fuels Inc.: CORRESP - Filed by newsfilecorp.com</TITLE>
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<P align=justify>December 26, 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 </P>
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  <TR vAlign=top>
    <TD align=left ><B>Re:</B> </TD>
    <TD align=left width="95%"><B>Request for Acceleration &#150; Energy Fuels
      Inc.</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="95%"><B>Registration Statement on Form S-3</B>
</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="95%"><B>(SEC File No. 333-228158)</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. 333-228158), and permit said Registration
Statement to become effective at 4:00 p.m. (Eastern Time) on December 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>
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    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">Sincerely, </TD></TR>
  <TR>
    <TD >&nbsp;</TD>
    <TD width="50%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">Energy Fuels Inc. </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">/S/ David C. Frydenlund </TD></TR>
  <TR>
    <TD >&nbsp;</TD>
    <TD width="50%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">David C. Frydenlund </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">Chief Financial Officer, General Counsel </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">and Corporate Secretary
</TD></TR></TABLE><BR>
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  <TR vAlign=top>
    <TD align=left >cc: </TD>
    <TD align=left width="94%">James Guttman, Dorsey &amp; Whitney LLP </TD></TR>
  <TR vAlign=top>
    <TD align=right ></TD>
    <TD align=left width="94%">Richard Raymer, Dorsey &amp; Whitney
    LLP&nbsp;&nbsp;</TD></TR></TABLE><BR>
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