October 10, 2024
VIA EDGAR
Timothy S. Levenberg, Daniel Morris
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Acceleration Request for Westwater Resources, Inc. Registration Statement on Form S-1 (File No. 333-281980)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, and the rules and regulations promulgated thereunder, Westwater Resources, Inc. (the “Company”) respectfully requests that the effective date for the above captioned registration statement on Form S-1 (the “Registration Statement”), be accelerated so that the Registration Statement will be declared effective at 4:00 p.m. Eastern Time on October 11, 2024, or as soon thereafter as is practicable.
Should you have any questions regarding the Registration Statement, please contact Amy Bowler at (303) 290-1086.
| Very truly yours, | ||
| Westwater Resources, Inc. | ||
| By: | /s/ Steven M. Cates | |
| Name: Steven M. Cates | ||
| Title: Senior Vice President - Finance and Chief Financial Officer | ||
cc: Amy Bowler, Holland & Hart LLP