<SEC-DOCUMENT>0001062993-23-008922.txt : 20230526
<SEC-HEADER>0001062993-23-008922.hdr.sgml : 20230526
<ACCEPTANCE-DATETIME>20230407161230
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-23-008922
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230407

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;">April 7, 2023</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="margin-bottom: 0pt; text-align: justify;"><font style="width: 18pt; display: inline-block;">&#160;</font><b>Re:</b><font style="width: 21.01pt; 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: 54pt;">&#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: 54pt;">&#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: 54pt;">&#160;</font><b>Comment Letter Dated March 24, 2023</b></p>
    <p style="margin-top: 0pt; text-align: justify;"><font style="display: inline-block; width: 54pt;">&#160;</font><b>File No. 001-36204</b></p>
    <p style="text-align: justify;">Energy Fuels Inc. (the "<u>Company</u>") confirms receipt of the comment letter by the staff of the United States Securities and Exchange Commission, dated March 24, 2023 (the "<u>Comment Letter</u>"), 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 April 21, 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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