SEC Comment Letter 0000000000-24-008512 to BLUE BIOFUELS, INC. (BIOF)
BLUE BIOFUELS, INC.
Date: July 26, 2024 · CIK: 0001549145 · Accession: 0000000000-24-008512
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File numbers found in text: 000-54942
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July 26, 2024
Anthony Santelli
Chief Financial Officer
Blue Biofuels, Inc.
3710 Buckeye Street, Suite 120
Palm Beach Gardens, FL 33410
Re:Blue Biofuels, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 000-54942
Dear Anthony Santelli:
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