SEC Comment Letter for Vertex Energy Inc. (VTNR) (CIK 0000890447) — May 12, 2020
Vertex Energy Inc. (VTNR) (CIK 0000890447)
Date: May 12, 2020 · CIK: 0000890447 · Accession: 0000000000-20-004178
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File numbers found in text: 333-238054
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United States securities and exchange commission logo
May 12, 2020
Benjamin P. Cowart
Chief Executive Officer
Vertex Energy, Inc.
1331 Gemini Street, Suite 250
Houston, TX 77058
Re:Vertex Energy, Inc.
Registration Statement on Form S-3
Filed May 7, 2020
File No. 333-238054
Dear Mr. Cowart:
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 Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: John S. Gillies