TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 8, 2021 Mark S. Chalmers President, Chief Executive Officer and Director Energy Fuels Inc. 225 Union Blvd., Suite 600 Lakewood, CO 80228 Re: Energy Fuels Inc. Registration Statement on Form S-3 Filed March 1, 2021 File No. 333-253666 Dear Mr. Chalmers: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: James Guttman