0000000000-22-003086.txt : 20220510 0000000000-22-003086.hdr.sgml : 20220510 20220322083005 ACCESSION NUMBER: 0000000000-22-003086 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220322 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: WESTWATER RESOURCES, INC. CENTRAL INDEX KEY: 0000839470 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 752212772 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 6950 S. POTOMAC STREET STREET 2: SUITE 300 CITY: CENTENNIAL STATE: CO ZIP: 80112 BUSINESS PHONE: (303) 531-0470 MAIL ADDRESS: STREET 1: 6950 S. POTOMAC STREET STREET 2: SUITE 300 CITY: CENTENNIAL STATE: CO ZIP: 80112 FORMER COMPANY: FORMER CONFORMED NAME: URANIUM RESOURCES INC /DE/ DATE OF NAME CHANGE: 19920703 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Form 10-K for Fiscal Year Ended December 31, 2021 Filed February 11, 2022 File No. 001-33404 Dear Mr. Vigil: We have limited our review of your filing to the financial statements and related disclosures 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 10-K for Fiscal Year Ended December 31, 2021 Item 1. Description of Business Key Business and Corporate Developments in 2021 Definitive Feasibility Study on the Coosa Plant, page 9 1. We note your statements concerning a Definitive Feasibility Study (DFS) in this section and elsewhere in your filing. Terms such as full, final, comprehensive, bankable, or definitive feasibility study may be regarded as equivalent to a feasibility study as defined per Item1300 of Regulation S-K. Unless your DFS is fully compliant with the definition per Item 1300 of Regulation S-K, please rename or remove references to this study throughout your filing and remove all economic metrics associated with the DFS. See Items 1300 and 1302(e) of Regulation S-K. Item 2. Properties Coosa Deposit, page 29 Jeffrey L. Vigil Westwater Resources, Inc. March 22, 2022 Page 2 2. Please locate the Coosa deposit within one-mile using an easily recognizable coordinate system as required by Item 1304(b)(1)(i) of Regulation S-K. 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. You may contact George K. Schuler at 202-551-3718 if you have questions regarding the engineering comments or Ethan Horowitz at at 202-551-3311 with any other questions. FirstName LastNameJeffrey L. Vigil Sincerely, Comapany NameWestwater Resources, Inc. Division of Corporation Finance March 22, 2022 Page 2 Office of Energy & Transportation FirstName LastName