# EDGAR Filing Document

**Accession Number:** 0001545224
**File Stem:** 0000000000-23-002333
**Filing Date:** 2023-3
**Character Count:** 6834
**Document Hash:** 9724c16ecd4a005bf6712850a86f32aa
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002333.hdr.sgml**: 20230414

**ACCESSION NUMBER**: 0000000000-23-002333

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230309

**FILED FOR**: 

**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:** UPLOAD

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001654954-22-006300

## Text-Extract

```

United States securities and exchange commission logo

                            March 9, 2023

       John Lee
       Chief Executive Officer
       Silver Elephant Mining Corp.
       Suite 1610- 409 Granville Street
       Vancouver, British Columbia
       Canada V6C1T2

                                                        Re: Silver Elephant
Mining Corp.
                                                            Form 20-F for the
Fiscal Year ended December 31, 2021
                                                            Filed May 9, 2022
                                                            File No. 000-55985

       Dear John Lee:

              We have reviewed your March 3, 2023 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       October 18, 2022 letter.

       Form 20-F for the Fiscal Year ended December 31, 2021

       Item 4. Information on the Company, page 7

   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
 John Lee
Silver Elephant Mining Corp.
March 9, 2023
Page 2
      material extraction should be identified as a development stage property.
Please confirm
      that you will correct information regarding the property stage in
subsequent filings.

       You may contact John Coleman, Mining Engineer, at 202-551-3610, or Gus
Rodriguez,
Staff Accountant, at 202-551-3752 if you have questions regarding the comments.

                                                           Sincerely,
FirstName LastNameJohn Lee
                                                           Division of
Corporation Finance
Comapany NameSilver Elephant Mining Corp.
                                                           Office of Energy &
Transportation
March 9, 2023 Page 2
cc:       James Guttman
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 9, 2023

John Lee  
Chief Executive Officer  
Silver Elephant Mining Corp.  
Suite 1610- 409 Granville Street  
Vancouver, British Columbia  
Canada V6C1T2

**Re: Silver Elephant Mining Corp.  
Form 20-F for the Fiscal Year ended December 31, 2021  
Filed May 9, 2022  
File No. 000-55985**

Dear John Lee:

We have reviewed your March 3, 2023 response to our comment letter and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our October 18, 2022 letter.

Form 20-F for the Fiscal Year ended December 31, 2021

Item 4. Information on the Company, page 7

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

John Lee
Silver Elephant Mining Corp.
March 9, 2023
Page 2

material extraction should be identified as a development stage property. Please confirm that you will correct information regarding the property stage in subsequent filings.

You may contact John Coleman, Mining Engineer, at 202-551-3610, or Gus Rodriguez, Staff Accountant, at 202-551-3752 if you have questions regarding the comments.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation

cc: James Guttman