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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

Date
January 28, 2026
Author
Philip F. Patman, Jr.
Form
CORRESP
Company
BARNWELL INDUSTRIES INC

Letter

Re: Barnwell Industries Inc.

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

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.

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CORRESP
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 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