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SEC Comment Letter for Green Plains Inc. (GPRE) (CIK 0001309402) (GPRE) — Oct 28, 2022

Green Plains Inc. (GPRE) (CIK 0001309402)
Date: Oct. 28, 2022 · CIK: 0001309402 · Accession: 0000000000-22-011822

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File numbers found in text: 001-32924

Date
October 28, 2022
Author
G. Patrich Simpkins, Jr.
Form
UPLOAD
Company
Green Plains Inc. (GPRE) (CIK 0001309402)

Letter

United States securities and exchange commission logo October 28, 2022 G. Patrich Simpkins, Jr. Chief Financial Officer Green Plains Inc. 1811 Aksarben Drive Omaha, Nebraska 68106 Re:Green Plains Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 18, 2022 File No: 001-32924 Dear G. Patrich Simpkins: 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 Industrial Applications and Services

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United States securities and exchange commission logo
October 28, 2022
G. Patrich Simpkins, Jr.
Chief Financial Officer
Green Plains Inc.
1811 Aksarben Drive
Omaha, Nebraska 68106
Re:Green Plains Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed February 18, 2022
File No: 001-32924
Dear G. Patrich Simpkins:
            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 Industrial Applications and
Services