September 27, 2018
Via EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Prophecy Development Corp. – Request for Acceleration |
| | Registration Statement on Form 20-F/A (Amendment No. 2) |
| | Filed on September 26, 2018 |
| | File No. 000-55985 |
Ladies and Gentlemen:
Prophecy Development Corp. (“Prophecy”), hereby respectfully requests that the United States Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form 20-F (No. 000-55985) and to permit said Registration Statement to become effective by no later than 3:00 p.m. Eastern Time on September 28, 2018.
Prophecy hereby authorizes James Guttman, an attorney with our outside legal counsel, Dorsey & Whitney LLP, to orally modify or withdraw this request for acceleration.
Please contact James Guttman of Dorsey & Whitney LLP at (416) 367-7376 with any questions with respect to this request.
| Very truly yours, |
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| By: /s/ John Lee |
| Name: John Lee |
| Title: Interim Chief Executive Officer |