SEC Comment Letter for BARNWELL INDUSTRIES (BRN) — Jan 27, 2026
BARNWELL INDUSTRIES INC
Date: Jan. 27, 2026 · CIK: 0000010048 · Accession: 0000000000-26-000843
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292684
Letter
Re: Barnwell Industries, Inc. Registration Statement on Form S-3 Filed January 12, 2026 File No. 333-292684 Dear Craig D. Hopkins:
January 21, 2026
Craig D. Hopkins Chief Executive Officer Barnwell Industries, Inc. 1100 Alakea Street, Suite 500 Honolulu, Hawaii 96813-2840
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 Cheryl Brown at 202-551-3905 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: Marcelle S. Balcombe, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 21, 2026 Craig D. Hopkins Chief Executive Officer Barnwell Industries, Inc. 1100 Alakea Street, Suite 500 Honolulu, Hawaii 96813-2840 Re: Barnwell Industries, Inc. Registration Statement on Form S-3 Filed January 12, 2026 File No. 333-292684 Dear Craig D. Hopkins: 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 Cheryl Brown at 202-551-3905 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Marcelle S. Balcombe, Esq. </TEXT> </DOCUMENT>