SEC Comment Letter for BLUE BIOFUELS, INC. (BIOF) (CIK 0001549145) (BIOF) — Nov 10, 2016
BLUE BIOFUELS, INC. (BIOF) (CIK 0001549145)
Date: Nov. 10, 2016 · CIK: 0001549145 · Accession: 0000000000-16-100584
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Mail Stop 4631 November 10, 2016 Via E -mail Mr. Daniel de Liege Chief Executive Officer Alliance BioEnergy Plus, Inc. 400 N. Congress Avenue, Suite 130 West Palm Beach, FL 33401 Re: Alliance BioEnergy Plus, Inc. Form 10 -K for Fiscal Year Ended December 31, 2015 Filed April 13, 2016 File No. 0-54942 Dear Mr. Liege : We have completed our review of your filings. 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/ John Cash John Cash Accounting Branch Chief Office of Manufacturing and Construction