SEC Comment Letter 0000000000-23-014114 to ADAMS RESOURCES & ENERGY, INC. (AE) (CIK 0000002178)
ADAMS RESOURCES & ENERGY, INC. (AE) (CIK 0000002178)
Date: Dec. 27, 2023 · CIK: 0000002178 · Accession: 0000000000-23-014114
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File numbers found in text: 333-276105
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United States securities and exchange commission logo
December 27, 2023
Tracy Ohmart
Chief Financial 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 18, 2023
File No. 333-276105
Dear Tracy Ohmart:
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 Rucha Pandit at 202-551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Eugene McDermott