September 13, 2024

Shona Wilson
Chief Financial Officer
enCore Energy Corp.
101 N. Shoreline Blvd., Suite 450
Corpus Christi, Texas 78401

       Re: enCore Energy Corp.
           Form 40-F for Fiscal Year Ended December 31, 2023
           Form 6-K filed August 14, 2024
           File No. 001-41489
Dear Shona Wilson:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

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

Form 40-F for Fiscal Year Ended December 31, 2023
Exhibit 99.1, page 1

1.     Please tell us the estimated well field recovery factor for each of your
mineral resources.
       To the extent the estimated well field recovery factor has not been
included with your
       resource tables tell us if this is required disclosure under National
Instrument 43-101.
Exhibit 99.2, page 17

2.     We note your production schedule on page 17 of your Management's
Discussion
       & Analysis that includes estimates of production for each project from
2023 to 2029. We
       are unable to reconcile the quantities in the chart with your mineral
resource disclosure.
       Please provide us with additional detail regarding the production
schedule including the
       annual estimated recovered uranium for each project and the respective
resource
       classification for each of these quantities.
3.     We note your disclosure of 47.4 million pounds of historical resources
on page 18 of your
       Management's Discussion & Analysis. Our understanding of National
Instrument 43-101
 September 13, 2024
Page 2

       is that historical resource disclosure should be accompanied with the
information under
       Section 2.4 of National Instrument 43-101. Please advise.
Exhibit 99.3
Notes to the Consolidated Financial Statements
Note 2. Material accounting policy information
Mineral properties, page F-9

4.     We note your accounting policy for exploration and evaluation assets
includes the
       following statement:    All direct and indirect costs related to the
acquisition, exploration
       and development of exploration and evaluation assets are capitalized by
property.
       However, the guidance in paragraph 10 of IFRS 6 indicates that
expenditures related to
       the development of mineral resources shall not be recognized as
exploration and
       evaluation assets. Please clarify for us how your accounting policy
complies with IFRS 6.
Investments in uranium, page F-10

5.     We note your accounting policy indicates that you measure uranium at
fair value at each
       reporting period subsequent to initial recognition. However, we note
that paragraph 9 of
       IAS 2 requires inventories to be measured at the lower of cost and net
realizable value.
       Please provide us with an analysis to support your accounting policy or
revise to comply
       with IAS 2. As part of your response, please clarify whether the
accounting policy you
       disclose in the Notes to the Condensed Interim Consolidated Financial
Statements for the
       six months ended June 30, 2024 and June 30, 2023 has been revised. In
this regard, it
       states that    Inventories are uranium concentrates, and converted
products including
       chemicals and are measured at the lower of cost and net realizable
value.
Note 10. Mining Properties, page F-25

6.     We note you reclassified the Rosita Extension Mineral property to Mining
properties
       during the fiscal year ended December 31, 2023. and reclassified part of
your Alta Mesa
       Mineral property to Mining properties during the six months ended June
30, 2024. Please
       expand your accounting policy to clearly explain the events that
triggered reclassification
       including how technical feasibility and commercial viability were met
and disclose the
       criteria for classification as a Mining property versus a Mineral
property. Furthermore,
       given your recognition of depletion expense during the six months ended
June 30, 2024,
       please disclose your accounting policy for recognizing depletion
expense.
Form 6-K filed August 14, 2024
Exhibit 99.2
Notes to Consolidated Financial Statements
Note 6. Asset acquisition and disposition
Alta mesa joint venture, page 13

7.     We note you entered into a uranium loan agreement with Boss Energy
Limited and
       recorded a deemed value of $20,108,000 as of June 30, 2024. Please
clarify for us the
       meaning of    deemed value,    and what IFRS Standard you are applying
in accounting for
       this commodity loan.
 September 13, 2024
Page 3
Note 14. Segmented information, page 24

8.     We note you have begun production at both your Rosita and Alta Mesa
projects in Texas
       in 2024. Please tell us how you have considered these developments in
determining your
       operating and reportable segments under IFRS 8.

       In closing, 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 Jennifer O'Brien at 202-551-3721 or Craig Arakawa at
202-551-3650 if
you have questions regarding comments on the financial statements and related
matters. You
may contact John Coleman at 202-551-3610 with questions about engineering
comments.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Energy &
Transportation