Correspondence 0000002178-24-000002 from ADAMS RESOURCES & ENERGY, INC. (AE) (CIK 0000002178)
ADAMS RESOURCES & ENERGY, INC. (AE) (CIK 0000002178)
Date: Jan. 3, 2024 · CIK: 0000002178 · Accession: 0000002178-24-000002
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File numbers found in text: 333-276105
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CORRESP 1 filename1.htm Document January 3, 2024 BY EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Adams Resources & Energy, Inc. Registration Statement on Form S-3 filed December 18, 2023 (File No. 333-276105) Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, Adams Resources & Energy, Inc. (the “Company”) requests the acceleration of the effectiveness of the Registration Statement on Form S-3 (333-276105) (the “Registration Statement”) for January 5, 2024, at 3 p.m. ET, or as soon as possible thereafter. If you have any questions regarding the foregoing, please call Eugene W. McDermott Jr. of Locke Lord LLP at 401-276-6471. Very truly yours, /s/ Kevin J. Roycraft Kevin J. Roycraft Chief Executive Officer cc: Eugene W. McDermott Jr. Locke Lord LLP PO BOX 844 • HOUSTON, TEXAS 77001 • (713) 881-3600 • FAX (713) 881-3587