SEC Comment Letter for BARNWELL INDUSTRIES (BRN) — Jun 17, 2015
BARNWELL INDUSTRIES INC
Date: June 17, 2015 · CIK: 0000010048 · Accession: 0000000000-15-032032
AI Filing Summary & Sentiment
Letter
June 17, 2015 Russell M. Gifford Executive Vice President and 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, 2014 Filed December 18, 2014 Definitive Proxy Statement on Schedule 14A Filed January 15, 2015 File No. 001 -05103
Dear Mr. Gifford :
We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in a ny proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filings include t he information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/H. Roger Schwall
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June 17, 2015 Russell M. Gifford Executive Vice President and 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, 2014 Filed December 18, 2014 Definitive Proxy Statement on Schedule 14A Filed January 15, 2015 File No. 001 -05103 Dear Mr. Gifford : We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in a ny proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filings include t he information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/H. Roger Schwall H. Roger Schwall Assistant Director