SEC Comment Letter for BARNWELL INDUSTRIES INC (BRN) (CIK 0000010048) (BRN) — Apr 9, 2009
BARNWELL INDUSTRIES INC (BRN) (CIK 0000010048)
Date: April 9, 2009 · CIK: 0000010048 · Accession: 0000000000-09-018642
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File numbers found in text: 001-05103
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405
DIVISION OF
CORPORATION FINANCE
April 9, 2009
Mr. Russell M. Gifford Chief Financial Officer Barnwell Industries, Inc. 1100 Alakea Street, Suite 2900 Honolulu, Hawaii 96813-2833
Re: Barnwell Industries, Inc.
Form 10-K for Fiscal Year Ended September 30, 2008
Filed December 18, 2008
File No. 001-05103
Dear Mr. Gifford:
We have completed our review of your Form 10-K and have no further comments at this
time.
S i n c e r e l y , Karl Hiller B r a n c h C h i e f