Correspondence 0001839882-24-003448 from Vertex Energy Inc. (VTNR) (CIK 0000890447)
Vertex Energy Inc. (VTNR) (CIK 0000890447)
Date: Feb. 6, 2024 · CIK: 0000890447 · Accession: 0001839882-24-003448
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File numbers found in text: 333-276700
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CORRESP 1 filename1.htm February 6, 2024 Division of Corporation Finance VIA EDGAR U.S. Securities and Exchange Commission Washington D.C. 20549 Re: Vertex Energy, Inc. Form S-3 Registration Statement File No. 333-276700 Acceleration Request Request Date: February 8, 2024 Request Time: 4:00 p.m. Eastern Time (or as soon thereafter as practicable) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vertex Energy, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-captioned Registration Statement (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Standard Time, Thursday, February 8, 2024, or as soon thereafter as practicable. Very truly yours, /s/ Chris Carlson Chris Carlson Chief Financial Officer