ENERGYSOLUTIONS, INC.
423 West 300 South, Suite 200
Salt Lake City, Utah 84101
November 13, 2007
VIA EDGAR AND FACSIMILE
Jennifer Hardy
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | EnergySolutions, Inc. |
Registration Statement on Form S-1 (No. 333-141645)
Dear Ms. Hardy:
EnergySolutions, Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-141645) (the “Registration Statement”) be accelerated so that it becomes effective at 4:00 p.m. (Eastern time) on November 14, 2007 or as soon thereafter as practicable.
In connection with the filing of the Registration Statement, the Company acknowledges that the disclosure in the filing is the responsibility of the Company. The Company further acknowledges that staff comment or changes in response to staff comment in the disclosure in the Registration Statement may not be asserted in any defense in any proceeding which may be brought by any person. The Company represents to the Commission that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing, and the Company represents that it will not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The Company further acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosures in the filing.
I hereby confirm to you that the Company is aware of its obligations under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, with respect to the public offering of the securities specified in the Registration Statement.
Please call the undersigned at (801) 649-2000 to confirm such effectiveness and if you have any questions.
| Very truly yours, |
/s/ Val J. Christensen |
| Val J. Christensen |
| cc: | Boris Dolgonos, Esq. |
Weil, Gotshal & Manges LLP
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