<SEC-DOCUMENT>0001062993-15-003330.txt : 20150903
<SEC-HEADER>0001062993-15-003330.hdr.sgml : 20150903
<ACCEPTANCE-DATETIME>20150611165339
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-15-003330
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20150611

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DENISON MINES CORP.
		CENTRAL INDEX KEY:			0001063259
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS METAL ORES [1090]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		595 BAY STREET, SUITE 402
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5G 2C2
		BUSINESS PHONE:		(416) 979-1991

	MAIL ADDRESS:	
		STREET 1:		595 BAY STREET, SUITE 402
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5G 2C2

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTERNATIONAL URANIUM CORP
		DATE OF NAME CHANGE:	19980603
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>


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   <TITLE>Denison Mines Corp.: Correspondence - Filed by newsfilecorp.com</TITLE>
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    <TD noWrap align=left >
    <img border="0" src="corres1.jpg" width="231" height="100"></TD>
    <TD noWrap align=left width="20%"><B>Denison Mines Corp.
      </B><BR><B>Atrium on Bay, 595 Bay Street, Suite 402 </B><BR><B>Toronto, ON
      M5G 2C2 </B><BR><B>Canada </B><BR><BR><B>Tel : 416 979-1991 </B><BR><B>Fax
      : 416 979-5893 </B><BR><BR><B>www.denisonmines.com </B></TD></TR>
  </TABLE>
<P align=justify><B><U>Email and EDGAR Transmission</U></B><B> </B></P>
<P align=justify>Securities and Exchange Commission <BR>100 F Street, N.E.
<BR>Washington, D.C. 20549-7410 <BR></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left >Attention: </TD>
    <TD align=left width="90%">Brian McAllister </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="90%">Staff Accountant, Division of Corporation
      Finance </TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="90%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left ><B>Re: </B></TD>
    <TD align=left width="90%"><B>Denison Mines Corp. </B></TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="90%"><B>Form 40-F for the Fiscal Year Ended December
      31, 2014 </B></TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="90%"><B>Filed March 12, 2015 </B></TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="90%"><B>File No. 001-33414 </B></TD></TR></TABLE>
<P align=justify>Dear Mr. McAllister: </P>
<P align=justify>I am writing to follow up on the conversation that Shona Smith
from Troutman Sanders LLP, our U.S. counsel, had with Brian McAllister of the
staff (the &#147;Staff&#148;) of the Division of Corporation Finance of the Securities and
Exchange Commission on June 11, 2015. Pursuant to that conversation, I am
formally requesting an extension to respond to the Staff&#146;s comment letter, dated
June 5, 2015, regarding the Staff&#146;s comments to Denison Mines Corp.&#146;s Form 40-F
for the fiscal year ended December 31, 2014.</P>
<P align=justify>Following the discussion of our U.S. counsel with Mr.
McAllister, Denison Mines Corp. kindly requests an extension to respond no later
than July 3, 2015. </P>
<P align=justify>We appreciate your cooperation. Please direct any questions to
me at (416) 979-1991 or our outside counsel Shona Smith at (503) 290-2335. </P>
<P style="MARGIN-LEFT: 50%" align=justify>Sincerely, </P>
<P style="MARGIN-LEFT: 50%" align=justify><U>/s/ David D.
Cates&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</U><BR>David D. Cates <BR>President and Chief Exectuive Officer <BR></P>
<TABLE
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cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">cc: </TD>
    <TD>
      <P align=justify>Ms. Sheila Colman <BR>Ms. Shona
Smith</P></TD></TR></TABLE><BR>
<HR align=center width="100%" color=black noShade SIZE=5>

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