TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 12, 2022 Jeffrey L. Vigil Vice President - Finance and Chief Financial Officer Westwater Resources, Inc. 6950 S. Potomac Street, Suite 300 Centennial, Colorado 80112 Re: Westwater Resources, Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Filed February 11, 2022 File No. 001-33404 Dear Mr. Vigil: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation