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                             October 18, 2022

       John Lee
       Chief Executive Officer
       Silver Elephant Mining Corp.
       Suite 1610- 409 Granville Street
       Vancouver, British Columbia
       Canada V6C1T2

                                                        Re: Silver Elephant
Mining Corp.
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2021
                                                            Filed May 9, 2022
                                                            File No. 000-55985

       Dear John Lee:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 20-F for the Fiscal Year Ended December 31, 2021

       Glossary of Terms, page 6

   1.                                                   Please revise to use
the definitions set forth under Item 1300 of Regulation S-K. For
                                                        example, you use the
term preliminary economic assessment rather than initial
                                                        assessment.
       Item 4. Information on the Company, page 21

   2.                                                   We note that you have
identified material properties and non-material properties though
                                                        you have not provided
all the summary and individual property disclosures prescribed by
                                                        Items 1303 and 1304 of
Regulation S-K.

                                                        For example, the
summary disclosure should include a map of all properties to comply
                                                        with Item 1303(b)(1)
and an overview section to comply with Item 1303(b)(2); while the
 John Lee
Silver Elephant Mining Corp.
October 18, 2022
Page 2
      individual property disclosure should include comparable details for each
material
      property along with the location of the property, that is accurate to
within one mile, using
      an easily recognizable coordinate system to comply with Item 1304 (b).

      The summary disclosures should encompass all of your properties,
including both material
      and non-material properties, and should appear in advance of and
incremental to the
      individual property disclosures. The information required for the
individual property
      disclosure are more extensive and detailed in comparison.

      Please revise your filing to include and differentiate between the
summary and individual
      property disclosures to comply with the aforementioned guidance.
3.    We note that you disclose the results of a preliminary economic
assessment for the
      Gibellini project. Please revise to remove this information until a
technical report
      summary has been filed in support of this disclosure.
4.    In a separate section please revise to include the information required
by Item 1305 of
      Regulation S-K with respect to your internal controls related to
exploration and mineral
      resource and reserve estimation applicable to all properties.

      To the extent your disclosure includes historical exploration work
conducted on your
      properties by other companies, please address the internal controls
related to this
      information.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact John Coleman at 202-551-3610 or Gus Rodriguez at
202-551-3752 if
you have questions regarding comments.



                                                            Sincerely,
FirstName LastNameJohn Lee
                                                            Division of
Corporation Finance
Comapany NameSilver Elephant Mining Corp.
                                                            Office of Energy &
Transportation
October 18, 2022 Page 2
cc:       James Guttman
FirstName LastName