TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 24, 2021 Mark Smith President and Chief Executive Officer NIOCORP DEVELOPMENTS LTD 7000 South Yosemite Street Suite 115 Centennial, CO 80112 Re: NIOCORP DEVELOPMENTS LTD Registration Statement on Form S-3 Filed June 21, 2021 File No. 333-257195 Dear Mr. Smith: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Timothy Collins at 202-551-3176 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Andrew Thomas