September 17, 2024

Steve Cates
Chief Financial Officer
WESTWATER RESOURCES, INC.
6950 S. Potomac Street, Suite 300
Centennial, Colorado 80112

       Re: WESTWATER RESOURCES, INC.
           Form 10-K for the Fiscal Year Ended December 31, 2023
           Filed March 19, 2024
           File No. 001-33404
Dear Steve Cates:

       We have reviewed your filing 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 10-K for the Fiscal Year Ended December 31, 2023
Item 2. Properties, page 37

1.     Please disclose the point of reference associated with your mineral
resources as required
       by Item 1304(d)(1) of Regulation S-K.
2.     We note that you have included the results of an economic analysis in
your annual filing,
       and that the results include inferred mineral resources. A qualified
person may include a
       cash flow analysis in an initial assessment that includes inferred
resources, however
       disclosure of the results should be accompanied with the information
required under Item
       1302 (d)(4)(ii) of Regulation S-K. If you choose to include the results
of the economic
       analysis in your annual filing then the information required under Item
1302(d)(4)(ii) of
       Regulation S-K should also accompany the disclosure, along with the
accuracy and
       contingency of the cost estimate as noted under Item 1302(d)(4)(i) of
Regulation S-K.

       While your annual filing includes disclosure that the initial assessment
is based on 11%
       indicated and 89% inferred resources, the disclosure should also state
with equal
       prominence that the assessment is preliminary in nature, it includes
inferred mineral
 September 17, 2024
Page 2

       resources that are considered too speculative geologically to have
modifying factors
       applied to them that would enable them to be categorized as mineral
reserves, and there is
       no certainty that the economic assessment will be realized; and, with
equal prominence,
       the results of the economic analysis excluding inferred resources should
be disclosed. The
       disclosure should also include the accuracy and contingency of the cost
estimates.

       Please revise to include this information.
Item 15. Exhibits and Financial Statement Schedules
96.1, page 76

3.     We are unable to locate the appendices in your technical report summary,
including the
       cash flow analysis. Please revise your technical report summary to
include 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.

       Please contact John Coleman at 202-551-3610 or Craig Arakawa at
202-551-3650 if you
have questions regarding comments.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation
cc:   John Lawrence