<SEC-DOCUMENT>0001062993-18-005158.txt : 20190402
<SEC-HEADER>0001062993-18-005158.hdr.sgml : 20190402
<ACCEPTANCE-DATETIME>20181226163051
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ACCESSION NUMBER:		0001062993-18-005158
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
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<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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    <TD align=left ><B>Re:</B> </TD>
    <TD align=left width="95%"><B>Request for Acceleration &#150; Energy Fuels
      Inc.</B> </TD></TR>
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    <TD align=left >&nbsp; </TD>
    <TD align=left width="95%"><B>Registration Statement on Form S-3</B>
</TD></TR>
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    <TD align=left >&nbsp; </TD>
    <TD align=left width="95%"><B>(SEC File No. 333-228158)</B>
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<P align=justify>Ladies and Gentlemen: </P>
<p align="justify">Energy Fuels Inc. (the &ldquo;<b><u>Company</u></b>&rdquo;), previously filed a request for acceleration on  December 26, 2018, requesting that the United States Securities and Exchange  Commission (the &ldquo;<b><u>Commission</u></b>&rdquo;)  accelerate the effectiveness of the above-referenced Registration Statement on  Form S-3 (File No. 333-228158) (the &ldquo;<b><u>Registration Statement</u></b>&rdquo;) and to  permit said Registration Statement to become effective by no later than 4:00  p.m. Eastern Time on December 28, 2018. </p>
<p align="justify">The Company hereby amends its request for  acceleration and respectfully requests that pursuant  to Rule 461 promulgated under the Securities Act of 1933, as amended, the Commission accelerate the  effectiveness of the Registration Statement and to permit said Registration  Statement to become effective by no later than 5:00 p.m. Eastern Time on  December 26, 2018.</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>
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    <TD >&nbsp;</TD>
    <TD width="50%">&nbsp; </TD></TR>
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    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">Energy Fuels Inc. </TD></TR>
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    <TD align=left >&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
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    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">/S/ David C. Frydenlund </TD></TR>
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    <TD >&nbsp;</TD>
    <TD width="50%">&nbsp; </TD></TR>
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    <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>
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    <TD align=left >&nbsp;</TD>
<TD align=left width="50%">and Corporate Secretary</TD></TR></TABLE>
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    <TD align=left >cc: </TD>
    <TD align=left width="94%">James Guttman, Dorsey &amp; Whitney LLP </TD></TR>
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    <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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