TEXT-EXTRACT 2 filename2.txt September 18, 2019 Jeffrey Vigil 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 11, 2019 File No. 333-233711 Dear Mr. Vigil: 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 Killoy at 202-551-7576 with any questions. Sincerely, Division of Corporation Finance Office of Beverages, Apparel and Mining