# EDGAR Filing Document

**Accession Number:** 0001545224
**File Stem:** 0001062993-23-004269
**Filing Date:** 2023-2
**Character Count:** 2364
**Document Hash:** 8bdeeab3273c54a8d18a91234e053198
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001062993-23-004269.hdr.sgml**: 20230414

**ACCESSION NUMBER**: 0001062993-23-004269

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230221

**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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February 21, 2023

United States Securities and Exchange Commission

Attn: Mr. John Coleman

Division of Energy & Transportation

100 F Street N.E.

Washington, DC 20549-7010

VIA EDGAR

Dear Sirs:

**Re: Silver Elephant Mining Corp.**

**Form 20-F for Fiscal Year Ended December 31, 2021**

**Filed May 9, 2022**

**Comment Letter Dated October 18, 2022**

**File No. 000-55985<br>**

<br> Further to Silver Elephant Mining Corp.'s (the "Company") previous request for an extension and in accordance with the second paragraph of the comment letter by the staff of the United States Securities and Exchange Commission, dated October 18, 2022 (the "Comment Letter"), while the Company is in the process of responding to the Comment Letter after discussions with the Company's external technical experts, the Company respectively requests an additional extension in order to fully respond to the Comment Letter and the Company currently anticipates responding to the Comment Letter on or before March 3, 2023.

If you should have any questions or concerns regarding the anticipated timing of our response, please do not hesitate to contact me at (778) 968-5034 or James Guttman, our outside legal counsel at (416) 367-7376.

Yours truly,

Silver Elephant Mining Corp.

/s/ Andrew Yau

Chief Financial Officer

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