SEC Comment Letter for Clean Energy Fuels Corp. (CLNE) (CIK 0001368265) (CLNE) — Feb 2, 2018
Clean Energy Fuels Corp. (CLNE) (CIK 0001368265)
Date: Feb. 2, 2018 · CIK: 0001368265 · Accession: 0000000000-18-003796
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Mail Stop 3561 February 1, 2018 Mr. Andrew J. Littlefair President and Chief Executive Officer Clean Energy Fuels Corp. 4675 MacArthur Court, Suite 800 Newport Beach, CA 92660 Re: Clean Energy Fuels Corp. Form 10-K for Fiscal Year Ended December 31, 2016 Filed March 7, 2017 File No. 001 -33480 Dear Mr. Littlefair : 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 the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Jennifer Thompson Jennifer Thompson Accounting Branch Chief Office of Consumer Products