<SEC-DOCUMENT>0001052918-18-000349.txt : 20180926
<SEC-HEADER>0001052918-18-000349.hdr.sgml : 20180926
<ACCEPTANCE-DATETIME>20180824170132
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001052918-18-000349
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180824

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WESTWATER RESOURCES, INC.
		CENTRAL INDEX KEY:			0000839470
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL MINING [1000]
		IRS NUMBER:				752212772
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		6950 S. POTOMAC STREET
		STREET 2:		SUITE 300
		CITY:			CENTENNIAL
		STATE:			CO
		ZIP:			80112
		BUSINESS PHONE:		(303) 531-0470

	MAIL ADDRESS:	
		STREET 1:		6950 S. POTOMAC STREET
		STREET 2:		SUITE 300
		CITY:			CENTENNIAL
		STATE:			CO
		ZIP:			80112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	URANIUM RESOURCES INC /DE/
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>Westwater Resources, Inc.</TITLE>
<META NAME="date" CONTENT="2018-08-24T20:45:00Z">
</HEAD>
<BODY style="margin-top:0;font-family:'Times New Roman'; font-size:10pt; color:#000000">
<P style="margin:0px; font-family:'Arial Black,Times New Roman,Arial'; font-size:20pt" align=center><I>WESTWATER RESOURCES, INC.</I></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px; font-size:11pt" align=justify>August 24, 2018</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; font-size:11pt" align=justify><B><U>VIA EDGAR</U></B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; font-size:11pt" align=justify>Division of Corporation Finance</P>
<P style="margin:0px; font-size:11pt" align=justify>U.S. Securities and Exchange Commission</P>
<P style="margin:0px; font-size:11pt" align=justify>100 F Street, N.E.</P>
<P style="margin:0px; font-size:11pt" align=justify>Washington, D.C. 20549</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:96px; font-size:11pt; float:left">Re: </P>
<P style="margin:0px; text-indent:-2px; font-size:11pt" align=justify><B>Westwater Resources, Inc.</B></P>
<P style="margin:0px; padding-left:48px; text-indent:48px; font-size:11pt; clear:left" align=justify><B>Registration Statement on Form S-3 (File No. 333-226926)</B></P>
<P style="margin:0px; text-indent:96px; font-size:11pt" align=justify><B>Request for Acceleration of Effective Date</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; font-size:11pt" align=justify>Ladies and Gentlemen:</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px; font-size:11pt" align=justify>Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Westwater Resources, Inc., a Delaware corporation, hereby requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-226926) and declare the Registration Statement effective as of Tuesday, August 28, 2018, at 4:30 p.m., Eastern time, or as soon as practicable thereafter.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px; font-size:11pt" align=justify>Please contact the undersigned at (303) 531-0481, or David R. Crandall of Hogan Lovells US LLP at (303) 454-2449 with any questions. &#160;Also, please notify Mr. Crandall when this request for acceleration has been granted.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:7.667px; padding-left:192px; text-indent:48px; font-size:11pt" align=justify>Very truly yours,</P>
<P style="margin:0px; padding-left:192px; text-indent:48px; font-size:11pt" align=justify>Westwater Resources, Inc.</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:240px; width:288px; font-size:11pt; float:left">By: </P>
<P style="margin:0px; text-indent:-2px; font-size:11pt" align=justify><U>/s/ Jeffrey L. Vigil</U></P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:240px; width:288px; font-size:11pt; clear:left; float:left">Name: </P>
<P style="margin:0px; text-indent:-2px; font-size:11pt" align=justify>Jeffrey L. Vigil</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:240px; width:288px; font-size:11pt; clear:left; float:left">Title: </P>
<P style="margin:0px; text-indent:-2px; font-size:11pt" align=justify>Vice President&#160;<font style="font-family:'Arial Unicode MS,Times New Roman'">&#8211;</font>&#160;Finance and Chief Financial Officer</P>
<P style="margin:0px; clear:left" align=justify><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; width:48px; font-size:11pt; float:left">cc: </P>
<P style="margin:0px; text-indent:-2px; font-size:11pt" align=justify>David R. Crandall,&#160;<I>Hogan Lovells US LLP</I></P>
<P style="margin-top:0px; margin-bottom:16px; clear:left" align=justify><BR></P>
<P style="margin:0px; font-family:'Arial'; font-size:8pt" align=center><B>6950 S. Potomac Street, Suite 300, Centennial, CO 80112 &#160;&#160;&#160;&#160;&#160;&#160;&#160;Phone 303.531.0516</B></P>
<P style="margin:0px; font-family:'Arial'; font-size:12pt" align=justify>&#160;</P>
<P style="margin:0px" align=justify><BR>
<BR></P>
<P style="margin:0px; font-family:'Arial'; font-size:10.5pt" align=justify>&nbsp;</P>
</BODY>
<!-- EDGAR Validation Code: BC18C2D9 -->
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
