SEC Comment Letter 0000000000-24-014079 to BLUE DOLPHIN ENERGY CO (BDCO) (CIK 0000793306) (BDCO)
BLUE DOLPHIN ENERGY CO (BDCO) (CIK 0000793306)
Date: Dec. 19, 2024 · CIK: 0000793306 · Accession: 0000000000-24-014079
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File numbers found in text: 000-15905
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December 19, 2024
Bryce Klug
Chief Financial Officer
Blue Dolphin Energy Company
801 Travis Street, Suite 2100
Houston, Texas 77002
Re:Blue Dolphin Energy Company
Form 10-K for the Fiscal Year ended December 31, 2023
Filed April 1, 2024
File No. 000-15905
Dear Bryce Klug:
We have completed our review of your filing. 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 Energy & Transportation