SEC Comment Letter 0000000000-23-010647 to White River Energy Corp. (WTRV, WTRVW) (CIK 0001589361)
White River Energy Corp. (WTRV, WTRVW) (CIK 0001589361)
Date: Sept. 27, 2023 · CIK: 0001589361 · Accession: 0000000000-23-010647
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File numbers found in text: 333-268707
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United States securities and exchange commission logo
September 27, 2023
Jay Puchir
Chief Financial Officer
White River Energy Corp.
609 W/ Dickson St., Suite 102 G
Fayetteville, AR 72701
Re:White River Energy Corp.
Amendment No. 10 to Registration Statement on Form S-1
Filed September 19, 2023
File No. 333-268707
Dear Jay Puchir:
We have reviewed your amended registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Amendment No. 10 to Registration Statement on Form S-1 filed September 19, 2023
Exhibits
1.Please have counsel revise the legal opinion filed as Exhibit 5.1 to ensure that it is
consistent with your prospectus and your fee table filed as Exhibit 107 with respect to the
number of securities being offered.
FirstName LastNameJay Puchir
Comapany NameWhite River Energy Corp.
September 27, 2023 Page 2
FirstName LastName
Jay Puchir
White River Energy Corp.
September 27, 2023
Page 2
You may contact Lily Dang, Staff Accountant, at (202) 551-3867 or Karl Hiller,
Accounting Branch Chief, at (202) 551-3686 if you have questions regarding comments on the
financial statements and related matters. You may contact Sandra Wall, Petroleum Engineer, at
(202) 551-4727 with questions regarding the engineering comments. Please contact Liz
Packebusch, Staff Attorney, at (202) 551-8749 or Karina Dorin, Staff Attorney, at (202) 551-
3763 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Michael D. Harris, Esq.