Correspondence 0001515971-23-000037 from DAYBREAK OIL & GAS, INC. (DBRM) (CIK 0001164256)
DAYBREAK OIL & GAS, INC. (DBRM) (CIK 0001164256)
Date: April 10, 2023 · CIK: 0001164256 · Accession: 0001515971-23-000037
AI Filing Summary & Sentiment
File numbers found in text: 000-50107
Referenced dates: March 28, 2023
Letter
Via Edgar Division of Corporation Finance Attention: Robert Babula, Staff Accountant Re: Daybreak Oil and Gas, Inc. Form 10-K for the Fiscal Year Ended February 28, 2022 Filed June 15, 2022 Form 10-Q for the Quarterly Period Ended August 31, 2022 Filed October 28, 2022 File No. 000-50107
Dear Mr. Babula:
This letter is in response to your comment letter dated March 28, 2023, addressed to James Westmoreland, our Chief Executive Officer.
In your comment letter, you asked us to respond within ten business days or advise when we will respond. As reflected during a conversation with our Special Projects Advisor, Thomas Kilbourne, we appreciate the Commission’s flexibility to allow us to provide the requested response on or before April 28, 2023. We are striving to, and expect to have the two-year audit substantially completed by that time, as that is a component of comment 8 of your letter.
I can be reached at 281-996-4176 or jimw@daybreakoilandgas.com, for any questions or comments.
Sincerely
/s/ JAMES F. WESTMORELAND
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Daybreak Oil and Gas, Inc.
DAYBREAK OIL AND GAS, INC.
1414 S. FRIENDSWOOD DRIVE, SUITE 212
FRIENDSWOOD, TX 77546
OFFICE: (281) 996-4176
April 10, 2023
Via Edgar
United Stated Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Attention: Robert Babula, Staff Accountant
Re: Daybreak Oil and Gas, Inc.
Form 10-K for the Fiscal Year Ended February 28,
2022 Filed June 15, 2022
Form 10-Q for the Quarterly Period Ended August
31, 2022 Filed October 28, 2022
File No. 000-50107
Dear Mr. Babula:
This letter is in response to your comment letter
dated March 28, 2023, addressed to James Westmoreland, our Chief Executive Officer.
In your comment letter, you asked us to respond
within ten business days or advise when we will respond. As reflected during a conversation with our Special Projects Advisor,
Thomas Kilbourne, we appreciate the Commission’s flexibility to allow us to provide the requested response on or before April
28, 2023. We are striving to, and expect to have the two-year audit substantially completed by that time, as that is a component of
comment 8 of your letter.
I can be reached at 281-996-4176 or jimw@daybreakoilandgas.com,
for any questions or comments.
Sincerely
/s/ JAMES F. WESTMORELAND
James F. Westmoreland
President and Chief Executive Officer