SEC Comment Letter 0000000000-24-006741 to Energy Services of America CORP (ESOA) (CIK 0001357971) (ESOA)
Energy Services of America CORP (ESOA) (CIK 0001357971)
Date: June 12, 2024 · CIK: 0001357971 · Accession: 0000000000-24-006741
AI Filing Summary & Sentiment
File numbers found in text: 333-280025
Letter
United States securities and exchange commission logo June 12, 2024 Douglas V. Reynolds Chief Executive Officer Energy Services of America Corporation 75 West 3rd Avenue Huntington, WV 25701 Re:Energy Services of America Corporation Registration Statement on Form S-3 Filed June 7, 2024 File No. 333-280025 Dear Douglas V. Reynolds: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Catherine De Lorenzo at 202-551-3772 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Benjamin M. Azoff, Esq.
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United States securities and exchange commission logo
June 12, 2024
Douglas V. Reynolds
Chief Executive Officer
Energy Services of America Corporation
75 West 3rd Avenue
Huntington, WV 25701
Re:Energy Services of America Corporation
Registration Statement on Form S-3
Filed June 7, 2024
File No. 333-280025
Dear Douglas V. Reynolds:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Catherine De Lorenzo at 202-551-3772 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Benjamin M. Azoff, Esq.