September 20, 2024 Steven M. Cates Senior Vice President and Chief Financial Officer Westwater Resources, Inc. 6950 South Potomac Street, Suite 300 Centennial, Colorado 80112 Re: Westwater Resources, Inc. Registration Statement on Form S-1 Filed September 6, 2024 File No. 333-281980 Dear Steven M. Cates: We have conducted a limited review of your registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Registration Statement on Form S-1 General 1. Please update this filing to reflect any changes you make in response to the staff's comments relating to your Form 10-K in the letter dated September 17, 2024. For example, at page 27 you incorporate by reference the Form 10-K filed March 19, 2024 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. September 20, 2024 Page 2 Please contact Timothy S. Levenberg at 202-551-3707 or Daniel Morris at 202-551-3314 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Amy Bowler, Esq., of Holland & Hart LLP