SEC Comment Letter for ADAMS RESOURCES & ENERGY, INC. (AE) (CIK 0000002178) — Dec 31, 2020
ADAMS RESOURCES & ENERGY, INC. (AE) (CIK 0000002178)
Date: Dec. 31, 2020 · CIK: 0000002178 · Accession: 0000000000-20-012606
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File numbers found in text: 333-251643
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United States securities and exchange commission logo
December 30, 2020
Kevin Roycraft
Chief Executive Officer
Adams Resources & Energy, Inc.
17 South Briar Hollow Lane, Suite 100
Houston, Texas 77027
Re:Adams Resources & Energy, Inc.
Registration Statement on Form S-3
Filed December 23, 2020
File No. 333-251643
Dear Mr. Roycraft:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Daniel Morris at (202) 551-3314 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Eugene W. McDermott