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SEC Comment Letter for Vertex Energy Inc. (VTNR) (CIK 0000890447) — Aug 20, 2024

Vertex Energy Inc. (VTNR) (CIK 0000890447)
Date: Aug. 20, 2024 · CIK: 0000890447 · Accession: 0000000000-24-009513

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File numbers found in text: 333-281487

Date
August 20, 2024
Author
Chris Carlson
Form
UPLOAD
Company
Vertex Energy Inc. (VTNR) (CIK 0000890447)

Letter

August 20, 2024 Chris Carlson Chief Financial Officer Vertex Energy Inc. 1331 Gemini Street Suite 250 Houston, Texas 77058 Re:Vertex Energy Inc. Registration Statement on Form S-3 Filed August 12, 2024 File No. 333-281487 Dear Chris Carlson: 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 Claudia Rios at 202-551-8770 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:David Loev, Esq.

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August 20, 2024
Chris Carlson
Chief Financial Officer
Vertex Energy Inc.
1331 Gemini Street
Suite 250
Houston, Texas 77058
Re:Vertex Energy Inc.
Registration Statement on Form S-3
Filed August 12, 2024
File No. 333-281487
Dear Chris Carlson:
            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 Claudia Rios at 202-551-8770 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:David Loev, Esq.