SEC Company Response from BARNWELL INDUSTRIES (BRN) — Jan 28, 2026
BARNWELL INDUSTRIES INC
Date: Jan. 28, 2026 · CIK: 0000010048 · Accession: 0001140361-26-002675
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File numbers found in text: 333-292684
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CORRESP 1 filename1.htm BARNWELL INDUSTRIES INC. 1100 Alakea Street, Suite 500 Honolulu, Hawaii 96813-2840 (808) 531-8400 January 28, 2026 Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Re: Barnwell Industries Inc. Registration Statement on Form S-3 Filed January 12, 2026 File No. 333-292684 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Barnwell Industries Inc. hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 PM Eastern Time, January 30, 2026, or as soon as practicable thereafter. Very truly yours, Barnwell Industries Inc. By: /s/ Philip F. Patman, Jr. Philip F. Patman, Jr. Chief Financial Officer