# EDGAR Filing Document

**Accession Number:** 0001545224
**File Stem:** 0001062993-23-006967
**Filing Date:** 2023-3
**Character Count:** 3703
**Document Hash:** 3c71f719de249722c201a44305e65395
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001062993-23-006967.hdr.sgml**: 20230414

**ACCESSION NUMBER**: 0001062993-23-006967

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230315

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Silver Elephant Mining Corp.
- **CENTRAL INDEX KEY:** 0001545224
- **STANDARD INDUSTRIAL CLASSIFICATION:** METAL MINING [1000]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** A1
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** SUITE 1610 - 409 GRANVILLE STREET
- **CITY:** VANCOUVER
- **STATE:** A1
- **ZIP:** V6C 1T2
- **BUSINESS PHONE:** 604-569-3661

**MAIL ADDRESS:**
- **STREET 1:** SUITE 1610 - 409 GRANVILLE STREET
- **CITY:** VANCOUVER
- **STATE:** A1
- **ZIP:** V6C 1T2

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PROPHECY DEVELOPMENT CORP.
- **DATE OF NAME CHANGE:** 20150629

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PROPHECY COAL CORP
- **DATE OF NAME CHANGE:** 20120321

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![](correspxu001.jpg)

<u>**VIA EDGAR**</u>

March 15, 2023

Division of Corporation Finance

Office of Energy & Transportation

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: John Coleman and Gus Rodriguez

**Re: Response to the Securities and Exchange Commission**<br>**Staff Comment dated March 9, 2023, regarding**<br>**Silver Elephant Mining Corp.** <br>**Form 20-F for the Fiscal Year Ended December 31, 2021**<br>**Filed May 9, 2022**<br>**File No. 000-55985**

Dear Sir/Madam:

This letter responds to the written comments from the staff (the "<u>Staff</u>") of the Securities and Exchange Commission (the "<u>SEC</u>") set forth in the March 9, 2023 letter regarding the above-referenced Annual Report on Amendment No. 1 to Form 20-F (the "<u>Form 20-F</u>") of Silver Elephant Mining Corp. (the "<u>Company</u>", "<u>we</u>," or "<u>our</u>") filed on March 3, 2023. For your convenience, the Staff's comments are included below and we have numbered our responses accordingly.

Our response is as follows:

<u>Form 20-F for the Fiscal Year Ended December 31, 2021</u>

<u>Item 4. Information on the Company, page 7</u>

**Staff Comment No. 1.**

**We note that you amended your filing to provide incremental summary and individual property disclosures in response to prior comment 2. However, the stages associated with four projects in the table following the second map in your amendment do not correlate with any of the property stage definitions in Item 1300 of Regulation S-K.**

**For example, a project without mineral reserves (measured or indicated mineral resources that are economically mineable) should be identified as an exploration stage property, while a project for which mineral reserves have been established and not yet undergoing material extraction should be identified as a development stage property. Please confirm that you will correct information regarding the property stage in subsequent filings.**

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March 15, 2023<br>Page 2

Company's Response:

In response to the Staff's comment, we confirm that we will correct the information regarding the property stage in subsequent filings to correlate with the property stage definitions in Item 1300 of Regulation S-K.

Thank you for your review of the filing. If you should have any questions regarding the response letter, please do not hesitate to contact the undersigned at (604) 569-3661 or Kimberley Anderson of Dorsey & Whitney LLP at (206) 903-8803.

Sincerely,

**Silver Elephant Mining Corp.**

<u>*/s/* John Lee</u><u> </u>

John Lee

Chief Executive Officer

cc: Kimberley Anderson, Dorsey & Whitney LLP

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