SEC Comment Letter for Green Plains Inc. (GPRE) (CIK 0001309402) (GPRE) — Nov 20, 2013
Green Plains Inc. (GPRE) (CIK 0001309402)
Date: Nov. 20, 2013 · CIK: 0001309402 · Accession: 0000000000-13-063790
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November 20, 2013 Via E -mail Mr. Jerry L. Peters Chief Financial Officer Green Plains Renewable Energy, Inc. 450 Regency Parkway, Suite 4 00 Omaha, NE 68114 RE: Green Plains Renewable Energy, Inc. Form 10 -K for the Year Ended December 31, 2012 Filed February 15, 2013 File No. 1 -32924 Dear Mr. Peters: We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of th e United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely , /s/ John Cash John Cash Accounting Branch Chief