<SEC-DOCUMENT>0001062993-21-002733.txt : 20210415
<SEC-HEADER>0001062993-21-002733.hdr.sgml : 20210415
<ACCEPTANCE-DATETIME>20210315214906
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-21-002733
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210315

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
<FILENAME>filename1.htm
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    <title>Energy Fuels Inc.: CORRESP - Filed by newsfilecorp.com</title>
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    <p style="text-align: justify;">March 15, 2021</p>
    <p style="text-align: justify;"><i>Via EDGAR</i></p>
    <p style="margin-bottom: 0pt;">United States Securities and Exchange Commission</p>
    <p style="margin-top: 0pt; margin-bottom: 0pt;">Division of Corporation Finance</p>
    <p style="margin-top: 0pt; margin-bottom: 0pt;">100 F Street, N.E.</p>
    <p style="margin-top: 0pt;">Washington, D.C.&#160; 20549</p>
    <p style="margin-bottom: 0pt; text-align: justify;"><b>Re:</b><font style="display: inline-block; width: 55.89pt;">&#160;</font><b>Request for Acceleration - Energy Fuels Inc.</b></p>
    <p style="margin-top: 0pt; margin-left: 72pt; margin-bottom: 0pt; text-align: justify;"><b>Registration Statement on Form S-3 </b></p>
    <p style="margin-top: 0pt; margin-left: 72pt; text-align: justify;"><b>(SEC File No. 333-253666)</b></p>
    <p style="text-align: justify;">Ladies and Gentlemen:</p>
    <p style="text-align: justify;">Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Energy Fuels Inc. (the "Company"), respectfully requests that the Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-3 (File No. 333-253666), and permit said Registration Statement to become effective at 9:00 a.m. (Eastern Time) on March 18, 2021, or as soon thereafter as practicable.&#160;</p>
    <p style="text-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 style="text-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%; text-align: justify;">Sincerely,</p>
    <p style="text-align: justify; margin-left: 50%;">Energy Fuels Inc.</p>
    <p style="text-align: justify; margin-left: 50%;"><i>/s/ David C. Frydenlund</i></p>
    <p style="margin-left: 50%; margin-bottom: 0pt; text-align: justify;">David C. Frydenlund</p>
    <p style="margin-top: 0pt; margin-left: 50%; text-align: justify;">Chief Financial Officer</p>
    <p style="text-align: justify;">cc: James Guttman, Dorsey &amp; Whitney LLP</p>
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