SEC Comment Letter for Green Plains Inc. (GPRE) (CIK 0001309402) (GPRE) — May 7, 2008
Green Plains Inc. (GPRE) (CIK 0001309402)
Date: May 7, 2008 · CIK: 0001309402 · Accession: 0000000000-08-023626
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
May 7, 2008
Via U.S. mail and facsimile
Mr. Jerry L. Peters
Chief Financial Officer
Green Plains Renewable Energy, Inc.
105 North 31st Ave., Suite 103
Omaha, Nebraska 68131
RE: Form 10-K for the fiscal year ended November 30, 2007
Form 10-Q for the quart er ended February 29, 2008
File No. 1-32924
Dear Mr. Peters:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to Nudrat Salik, Staff Accountant, at (202) 551-3692 or, in her absence, to the
undersigned at (202) 551-3769.
S i n c e r e l y ,
R u f u s D e c k e r
A c c o u n t i n g B r a n c h C h i e f