<SEC-DOCUMENT>0001062993-22-024432.txt : 20230526
<SEC-HEADER>0001062993-22-024432.hdr.sgml : 20230526
<ACCEPTANCE-DATETIME>20221223060035
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-22-024432
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20221223

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;">December 23, 2022</p>
    <p style="margin-bottom: 0pt; text-align: justify;">United States Securities and Exchange Commission</p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;">Attn: Mr. John Coleman, Mining Engineer</p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;">Division of Corporation Finance</p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;">Office of Energy &amp; Transportation</p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;">100 F Street N.E.</p>
    <p style="margin-top: 0pt; text-align: justify;">Washington, DC&#160; 20549-7010</p>
    <p style="text-align: justify;">VIA EDGAR</p>
    <p style="text-align: justify;">Dear Sirs:</p>
    <p style="margin-bottom: 0pt; text-align: justify;"><font style="width: 24.5pt; display: inline-block;">&#160;</font><b>Re:</b><font style="width: 18.28pt; display: inline-block;">&#160;</font><b>Energy Fuels Inc.</b></p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;"><font style="display: inline-block; width: 58pt;">&#160;</font><b>Form 10-K for Fiscal Year Ended December 31, 2021</b></p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;"><font style="display: inline-block; width: 58pt;">&#160;</font><b>Filed March 15, 2022</b></p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;"><font style="display: inline-block; width: 58pt;">&#160;</font><b>Comment Letter Dated December 21, 2022</b></p>
    <p style="margin-top: 0pt; text-align: justify;"><font style="display: inline-block; width: 58pt;">&#160;</font><b>File No. 001-36204</b></p>
    <p style="text-align: justify;">Energy Fuels Inc. (the "Company") confirms receipt of the comment letter by the staff of the United States Securities and Exchange Commission, dated December 21, 2022 (the "Comment Letter"), in respect of the above noted filing.&#160; In accordance with the second paragraph of the Comment Letter, the Company respectively requests a ten business day extension in order to respond to the Comment Letter, and the Company currently anticipates responding to the Comment Letter on or before January 23, 2023.</p>
    <p style="text-align: justify;">If you should have any questions or concerns regarding the anticipated timing of our response, please do not hesitate to contact me at (303) 389-4130 or James Guttman, our outside legal counsel at (416) 367-7376.</p>
    <p style="text-align: justify;">Yours truly,</p>
    <p style="text-align: justify;">Energy Fuels Inc.</p>
    <p style="text-align: justify;">/s/ <font style="color: #202124; background-color: #ffffff;">David Frydenlund</font></p>
    <p style="margin-bottom: 0pt; text-align: justify;">Executive Vice President, Chief Legal Officer</p>
    <p style="margin-top: 0pt; text-align: justify;">and Corporate Secretary</p>
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