TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 9, 2021 Mark A. Smith President, Chief Executive Officer, and Chairman NIOCORP DEVELOPMENTS LTD 7000 South Yosemite Street, Suite 15 Centennial, Colorado 80112 Re: NIOCORP DEVELOPMENTS LTD Registration Statement on Form S-3 Filed November 2, 2021 File No. 333-260673 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 Michael Purcell, Law Clerk, at 202-551-5351 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Andrew C. Thomas