SEC Comment Letter for BARNWELL INDUSTRIES INC (BRN) (CIK 0000010048) (BRN) — May 8, 2007
BARNWELL INDUSTRIES INC (BRN) (CIK 0000010048)
Date: May 8, 2007 · CIK: 0000010048 · Accession: 0000000000-07-023012
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405
DIVISION OF
CORPORATION FINANCE MAIL STOP 7010
May 8, 2007
By US Mail and Facsimile
Mr. Russell M. Gifford
Chief Financial Officer
Barnwell Industries, Inc.
1100 Alakea Street, Suite 2900
Honolulu, HA 96813
Re: Barnwell Industries, Inc.
Form 10-K for the Fiscal Year Ended September 30, 2006
Filed December 21, 2006
File No. 1-5103
Dear Mr. Gifford:
We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.
S i n c e r e l y ,
Karl Hiller
B r a n c h C h i e f