# EDGAR Filing Document

**Accession Number:** 0001519469
**File Stem:** 0000000000-25-006126
**Filing Date:** 2025-6
**Character Count:** 8317
**Document Hash:** 7c96726f35d4460da1810ab6fa5fad6c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006126.hdr.sgml**: 20260121

**ACCESSION NUMBER**: 0000000000-25-006126

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250610

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ANFIELD ENERGY INC.
- **CENTRAL INDEX KEY:** 0001519469
- **STANDARD INDUSTRIAL CLASSIFICATION:** METAL MINING [1000]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A1
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07923

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 4390 GRANGE STREET #2005
- **CITY:** BURNABY
- **PROVINCE COUNTRY:** A1
- **ZIP:** V5H 1P6
- **BUSINESS PHONE:** 604-669-5762

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 4390 GRANGE STREET #2005
- **CITY:** BURNABY
- **PROVINCE COUNTRY:** A1
- **ZIP:** V5H 1P6

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ANFIELD RESOURCES INC
- **DATE OF NAME CHANGE:** 20160922

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** EQUINOX COPPER CORP
- **DATE OF NAME CHANGE:** 20130422

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** EQUINOX EXPLORATION CORP
- **DATE OF NAME CHANGE:** 20110429
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950123-25-003599

## Text-Extract

```

                                                            June 10, 2025

Corey Dias
Chief Executive Officer
Anfield Energy Inc.
2005-4390 Grange Street, Burnaby
British Columbia, Canada, V5H 1P6

       Re: Anfield Energy Inc.
           Amendment No. 1 to Draft Registration Statement on Form 20-F
           Submitted May 28, 2025
           CIK 0001519469
Dear Corey Dias:

     We have reviewed your amended draft registration statement and have the
following
comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

      After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our May 16, 2025 letter.

Amendment No. 1 to Draft Registration Statement on Form 20-F
Item 3. Key Information
B. Capitalization and Indebtedness, page 5

1.     We note you updated the statements of financial position to March 31,
2025. Please
       also update disclosure for capitalization and indebtedness to March 31,
2025. Refer to
       Item 3. B of Form 20-F.
 June 10, 2025
Page 2
Item 4. Information on the Company
B. Business Overview
General Development of the Business, page 16

2.     We note your response to prior comment 4 states that in the next twelve
months you
       aim to commence clean-up work at the Shootaring Canyon mill site while
awaiting
       approval of the mill reactivation plan, which was submitted to the State
of Utah in
       April of 2024. Please revise to provide updated disclosure on the
current status of this
       approval.
Property, Plants, and Equipment, page 17

3.     We note your response to prior comment 10. Please revise your mineral
resource
       tables to also report the combined measured and indicated resources, as
required by
       Item 1303(b)(3) of Regulation S-K.
4.     We note your revised disclosure in response to comment 11 indicates that
the mining
       costs have not been considered in your cut-off grade calculation as
these costs "are
       borne by the primary mined material." Please explain this statement and
tell us why
       your assumed mining costs have not been included in the cut-off grade
calculation,
       considering the requirement of Item 1302(d)(2) of Regulation S-K with
respect to the
       qualified person including assumed unit costs for surface or underground
operations
       in the cut-off grade estimation.

       In your response tell us your assumed underground mining cost (or open
pit) and
       explain the significance of not including the mining cost on the
quantity of mineral
       resources at each property. Please include your cut-off grade equation
with your
       response, showing how the minimum grade mined will cover the assumed
costs.
5.     We note that you have included historical resources on page 49 of your
filing. Please
       revise to remove the historical resources and only include resources
that are S-K 1300
       compliant.
6.     Please file the written consent of the qualified person(s) pursuant to
Item
       1302(b)(4)(iv) of Regulation S-K; and include the disclosure required
under Item
       1302(b)(5) of Regulation S-K with respect to the qualified person(s)
employment.
Item 5. Operating and Financing Review and Prospects, page 53

7.     We note you have included condensed interim financial statements as of
and for the
       three months ended March 31, 2025 and 2024. Please revise your
disclosure to
       provide management   s discussion and analysis of the company   s
operating results and
       liquidity and capital resources as of and for the three months ended
March 31, 2025
       compared to the same period in the prior year. Please refer to
Instruction 6 to Item 5
       of Form 20-F.
Item 7. Major Shareholders and Related Party Transactions
B. Related Party Transactions, page 64

8.     Please update the disclosure for related party transactions to include
the transactions
       for the first quarter ended March 31, 2025 and up to the date of the
document. Refer
       to Item 7.B of Form 20-F.
 June 10, 2025
Page 3

Item 8. Financial Information
A. Consolidated Statements of Other Financial Information, page 65

9.     For financial statements, please revise to describe all periods of
financial statements
       included in the registration statement. In this regard, describe the
interim period
       financial statements included in the registration statement.
Notes to Consolidated Financial Statements
Note 6. Property and Equipment, page FS-14

10.    We note your response to prior comment 24. Please address the following
points:

             Your current disclosure at Note 6 on page14 only states    there
were favorable
           changes in the market conditions for uranium production, as well as
other factors,
           which indicated the impairment loss recognized in prior periods in
relation to the
           Shootaring mill no longer exists.    Pursuant to paragraph 130(a) of
IAS 36, please
           revise to further describe the events and circumstances that led to
the reversal of
           the impairment loss.

             In assessing whether there is any indication that an impairment
loss recognized in
           prior periods may no longer exist or may have decreased, please tell
us how you
           considered indications set forth in paragraph 111 of IAS 36 for both
external and
           internal sources of information.

             Pursuant to paragraph 130(e) of IAS 36, please disclose the
recoverable amount of
           the Shootaring mill.

             Please further explain why you believe the multiple bases provided
in your
           response support the recoverable amount of Shootaring mill.

        Please contact Myra Moosariparambil at 202-551-3796 or Steve Lo at
202-551-3394
if you have questions regarding comments on the financial statements and
related matters.
You may contact John Coleman at 202-551-3610 with questions regarding
engineering
comments. Please contact Cheryl Brown at 202-551-3905 or Irene
BarberenaMeissner at 202-
551-6548 with any other questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Energy &
Transportation
cc:   Richard Raymer, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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