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SEC Comment Letter for Global Clean Energy Holdings, Inc. (GCEH) (CIK 0000748790) — Dec 26, 2024

Global Clean Energy Holdings, Inc. (GCEH) (CIK 0000748790)
Date: Dec. 26, 2024 · CIK: 0000748790 · Accession: 0000000000-24-014277

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File numbers found in text: 000-12627

Date
December 26, 2024
Author
Wade Adkins
Form
UPLOAD
Company
Global Clean Energy Holdings, Inc. (GCEH) (CIK 0000748790)

Letter

December 26, 2024 Wade Adkins Chief Financial Officer Global Clean Energy Holdings, Inc. 6451 Rosedale Highway Bakersfield, CA 93308 Re:Global Clean Energy Holdings, Inc. Form 10-K For the fiscal year ended December 31, 2023 Filed April 16, 2024 File No. 000-12627 Dear Wade Adkins: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services

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December 26, 2024
Wade Adkins
Chief Financial Officer
Global Clean Energy Holdings, Inc.
6451 Rosedale Highway
Bakersfield, CA 93308
Re:Global Clean Energy Holdings, Inc.
Form 10-K For the fiscal year ended December 31, 2023
Filed April 16, 2024
File No. 000-12627
Dear Wade Adkins:
            We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services