SEC Comment Letter 0000000000-24-001390 to Vertex Energy Inc. (VTNR) (CIK 0000890447)
Vertex Energy Inc. (VTNR) (CIK 0000890447)
Date: Feb. 5, 2024 · CIK: 0000890447 · Accession: 0000000000-24-001390
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File numbers found in text: 333-276700
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United States securities and exchange commission logo
February 5, 2024
Benjamin 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 January 26, 2024
File No. 333-276700
Dear Benjamin 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 Michael Purcell at 202-551-5351 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: David Loev