SEC Comment Letter 0000000000-23-010989 to DAYBREAK OIL & GAS, INC. (DBRM) (CIK 0001164256)
DAYBREAK OIL & GAS, INC. (DBRM) (CIK 0001164256)
Date: Oct. 5, 2023 · CIK: 0001164256 · Accession: 0000000000-23-010989
AI Filing Summary & Sentiment
File numbers found in text: 000-50107
Letter
United States securities and exchange commission logo October 5, 2023 James Westmoreland Chief Executive Officer Daybreak Oil and Gas, Inc. 1414 S. Friendswood Dr., Suite 212 Friendswood, TX 77546 Re:Daybreak Oil and Gas, Inc. Form 10-K for the Fiscal Year ended February 28, 2022 Filed June 15, 2022 File No. 000-50107 Dear James Westmoreland: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
October 5, 2023
James Westmoreland
Chief Executive Officer
Daybreak Oil and Gas, Inc.
1414 S. Friendswood Dr., Suite 212
Friendswood, TX 77546
Re:Daybreak Oil and Gas, Inc.
Form 10-K for the Fiscal Year ended February 28, 2022
Filed June 15, 2022
File No. 000-50107
Dear James Westmoreland:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation