SEC Comment Letter 0000000000-24-014098 to DYNARESOURCE, INC. (DYNR)
DYNARESOURCE, INC.
Date: Dec. 20, 2024 · CIK: 0001111741 · Accession: 0000000000-24-014098
AI Filing Summary & Sentiment
File numbers found in text: 000-30371
Letter
December 20, 2024 Alonso Sotomayor Chief Financial Officer Dynaresource, Inc. The Urban Towers W. Las Colinas Blvd. Suite 1910 - North Tower Irving, TX 75039 Re:Dynaresource, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 Filed April 16, 2024 File No. 000-30371 Dear Alonso Sotomayor: We have reviewed your December 13, 2024 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our November 14, 2024 letter. Form 10-K for the Fiscal Year Ended December 31, 2023 Item 2. Properties, page 7 1.Please file the amended filing with your proposed changes.
Please tell us if you plan to prepare an S-K 1300 technical report summary and include S-K 1300 compliant mineral resources in subsequent filings.
December 20, 2024 Page 2 Please contact Brian McAllister at 202-551-3341 or Craig Arakawa at 202-551-3650 if you have questions regarding comments on the financial statements and related matters. Please contact John Coleman at 202-551-3610, with questions regarding the engineering comments. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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December 20, 2024
Alonso Sotomayor
Chief Financial Officer
Dynaresource, Inc.
The Urban Towers
W. Las Colinas Blvd.
Suite 1910 - North Tower
Irving, TX 75039
Re:Dynaresource, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
Filed April 16, 2024
File No. 000-30371
Dear Alonso Sotomayor:
We have reviewed your December 13, 2024 response to our comment letter and have
the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Unless we note otherwise, any references to prior comments are to comments in our
November 14, 2024 letter.
Form 10-K for the Fiscal Year Ended December 31, 2023
Item 2. Properties, page 7
1.Please file the amended filing with your proposed changes.
Please tell us if you plan to prepare an S-K 1300 technical report summary and
include S-K 1300 compliant mineral resources in subsequent filings.
December 20, 2024
Page 2
Please contact Brian McAllister at 202-551-3341 or Craig Arakawa at 202-551-3650
if you have questions regarding comments on the financial statements and related
matters. Please contact John Coleman at 202-551-3610, with questions regarding the
engineering comments.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation