November 30, 2022
United States Securities and Exchange Commission
Attn: Mr. John Coleman
Division of Energy & Transportation
100 F Street N.E.
Washington, DC 20549-7010
VIA EDGAR
Dear Sirs:
Re: Silver Elephant Mining Corp.
Form 20-F for Fiscal Year Ended December 31, 2021
Filed May 9, 2022
Comment Letter Dated October 18, 2022
File No. 000-55985
Further to Silver Elephant Mining Corp.'s (the "Company") previous request for an extension and in accordance with the second paragraph of the comment letter by the staff of the United States Securities and Exchange Commission, dated October 18, 2022 (the "Comment Letter"), while the Company is in the process of responding to the Comment Letter, the Company respectively requests an additional ten business day extension in order to fully respond to the Comment Letter and the Company currently anticipates responding to the Comment Letter on or before December 15, 2022.
If you should have any questions or concerns regarding the anticipated timing of our response, please do not hesitate to contact me at (778) 968-5034 or James Guttman, our outside legal counsel at (416) 367-7376.
Yours truly,
Silver Elephant Mining Corp.
/s/ Zula Kropivnitski
Chief Financial Officer
