December 23, 2022
United States Securities and Exchange Commission
Attn: Mr. John Coleman, Mining Engineer
Division of Corporation Finance
Office of Energy & Transportation
100 F Street N.E.
Washington, DC 20549-7010
VIA EDGAR
Dear Sirs:
Re: Energy Fuels Inc.
Form 10-K for Fiscal Year Ended December 31, 2021
Filed March 15, 2022
Comment Letter Dated December 21, 2022
File No. 001-36204
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. 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.
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.
Yours truly,
Energy Fuels Inc.
/s/ David Frydenlund
Executive Vice President, Chief Legal Officer
and Corporate Secretary