<SEC-DOCUMENT>0001052918-20-000045.txt : 20200403
<SEC-HEADER>0001052918-20-000045.hdr.sgml : 20200403
<ACCEPTANCE-DATETIME>20200304135504
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001052918-20-000045
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200304

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>
<HTML>
<!-- Produced by EDGARsuite software, Advanced Computer Innovations, Inc., Copyright (C) 2008-2020 [PPXAG53J5197VJC9C9W8]. www.edgarsuite.com -->
<HEAD>
<TITLE>Westwater Resources, Inc.</TITLE>
</HEAD>
<BODY>
<DIV style=margin-left:72pt;width:468pt><HR style='border:0;height:0;width:0;margin:14pt 0 0 0'><P align=center style='font:10pt Arial Black,Times New Roman;margin:0'><FONT style=font-size:10pt><I>WESTWATER RESOURCES, INC.</I></FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'><FONT style=font-size:10pt>March 4, 2020</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'><FONT style='font-size:10pt;border-bottom:1px solid #000000'><B>VIA EDGAR</B></FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'><FONT style=font-size:10pt>Division of Corporation Finance</FONT></P>
<P style='font:10pt Times New Roman;margin:0'><FONT style=font-size:10pt>U.S. Securities and Exchange Commission</FONT></P>
<P style='font:10pt Times New Roman;margin:0'><FONT style=font-size:10pt>100 F Street, N.E.</FONT></P>
<P style='font:10pt Times New Roman;margin:0'><FONT style=font-size:10pt>Washington, D.C. 20549</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'><KBD style='position:absolute;font:10pt Times New Roman;margin-left:36pt'><FONT style=font-size:10pt>Re: </FONT></KBD><KBD style=margin-left:72pt></KBD><FONT style=font-size:10pt><B>Westwater Resources, Inc.</B></FONT>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt;margin-left:36pt'><FONT style=font-size:10pt><B>Registration Statement on Form S-1 (File No. 333-236791)</B></FONT></P>
<P style='font:10pt Times New Roman;margin:0;text-indent:72pt'><FONT style=font-size:10pt><B>Request for Acceleration of Effective Date</B></FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'><FONT style=font-size:10pt>Ladies and Gentlemen:</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt'><FONT style=font-size:10pt>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-1 (File No. 333-236791) and declare the Registration Statement effective as of Friday, March 6, 2020, at 4:00 p.m., Eastern time, or as soon as practicable thereafter.</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt'><FONT style=font-size:10pt>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.</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin-top:0pt;margin-bottom:5.5pt;text-indent:36pt;margin-left:144pt'><FONT style=font-size:10pt>Very truly yours,</FONT></P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt;margin-left:144pt'><FONT style=font-size:10pt>Westwater Resources, Inc.</FONT></P>
<P style='font:10pt Times New Roman;margin:0'><KBD style='position:absolute;font:10pt Times New Roman;margin-left:180pt'><FONT style=font-size:10pt>By: </FONT></KBD><KBD style=margin-left:216pt></KBD><FONT style='font-size:10pt;border-bottom:1px solid #000000'>/s/ Jeffrey L. Vigil</FONT>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'><KBD style='position:absolute;font:10pt Times New Roman;margin-left:180pt'><FONT style=font-size:10pt>Name: </FONT></KBD><KBD style=margin-left:216pt></KBD><FONT style=font-size:10pt>Jeffrey L. Vigil</FONT>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'><KBD style='position:absolute;font:10pt Times New Roman;margin-left:180pt'><FONT style=font-size:10pt>Title: </FONT></KBD><KBD style=margin-left:216pt></KBD><FONT style=font-size:10pt>Vice President&#160;&#8211;&#160;Finance and Chief Financial Officer</FONT>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:180pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:180pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:180pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:180pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:180pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:180pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:180pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:180pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'><KBD style='position:absolute;font:10pt Times New Roman;margin-left:0pt'><FONT style=font-size:10pt>cc: </FONT></KBD><KBD style=margin-left:36pt></KBD><FONT style=font-size:10pt>David R. Crandall,&#160;<I>Hogan Lovells US LLP</I></FONT>&nbsp;</P>
<P style='font:10pt Times New Roman;margin-top:0pt;margin-bottom:12pt'>&nbsp;</P>
<P align=center style='font:10pt Arial;margin:0'><FONT style='font:10pt Times New Roman'><B>6950 S. Potomac Street, Suite 300, Centennial, CO 80112 &#160;&#160;&#160;&#160;&#160;&#160;&#160;Phone 303.531.0516</B></FONT></P>
<P style='font:10pt Arial;margin:0'><FONT style='font:10pt Times New Roman'>&#160;</FONT></P>
</DIV>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
