SEC Comment Letter for BARNWELL INDUSTRIES (BRN) — Mar 23, 2021
BARNWELL INDUSTRIES INC
Date: March 23, 2021 · CIK: 0000010048 · Accession: 0000000000-21-003495
AI Filing Summary & Sentiment
File numbers found in text: 333-254365
Letter
United States securities and exchange commission logo March 23, 2021 Alexander Kinzler Chief Executive Officer and President BARNWELL INDUSTRIES INC 1100 Alakea Street, Suite 2900 Honolulu, Hawaii 96813 Re:BARNWELL INDUSTRIES INC Registration Statement on Form S-3 Filed March 16, 2021 File No. 333-254365 Dear Mr. Kinzler: 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 Timothy Collins at 202-551-3176 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Christopher Doyle
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United States securities and exchange commission logo
March 23, 2021
Alexander Kinzler
Chief Executive Officer and President
BARNWELL INDUSTRIES INC
1100 Alakea Street, Suite 2900
Honolulu, Hawaii 96813
Re:BARNWELL INDUSTRIES INC
Registration Statement on Form S-3
Filed March 16, 2021
File No. 333-254365
Dear Mr. Kinzler:
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 Timothy Collins at 202-551-3176 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Christopher Doyle