William Gleeson
Applied Minerals, Inc.
110 Green Street, Suite 1101
New York, NY 10012
212.226.4251
wgleeson@appliedminerals.com
April 21, 2015
By EDGAR Transmission
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Erin Wilson
Re: | Applied Minerals, Inc. |
| Amendment No. 1 to Registration Statement on Form S-1, File No. 333-202139 | |
| Acceleration Request |
Dear Ms. Wilson:
The undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on April 24, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.
In connection with this request, the Registrant acknowledges that:
| • |
| should the Commission or the staff of the Commission (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; |
| • |
| the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • |
| the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours,
/s/William Gleeson
William Gleeson
General Counsel
