SEC Comment Letter 0000000000-23-000113 to American Resources Corp (AREC) (CIK 0001590715) (AREC)
American Resources Corp (AREC) (CIK 0001590715)
Date: Jan. 4, 2023 · CIK: 0001590715 · Accession: 0000000000-23-000113
AI Filing Summary & Sentiment
File numbers found in text: 001-38816
Letter
United States securities and exchange commission logo January 4, 2023 Kirk P. Taylor Chief Financial Officer American Resources Corporation 12115 Visionary Way Fishers, IN 46038 Re:American Resources Corporation Amendment to Form 10-K for the fiscal year ended December 31, 2021 Form 8-K filed on August 15, 2022 File No. 001-38816 Dear Kirk P. Taylor: We issued comments to you on the above captioned filing on December 6, 2022. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by January 18, 2023. If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact Brian McAllister at (202) 551-3341 or Craig Arakawa at (202) 551-3650 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
January 4, 2023
Kirk P. Taylor
Chief Financial Officer
American Resources Corporation
12115 Visionary Way
Fishers, IN 46038
Re:American Resources Corporation
Amendment to Form 10-K for the fiscal year ended
December 31, 2021
Form 8-K filed on August 15, 2022
File No. 001-38816
Dear Kirk P. Taylor:
We issued comments to you on the above captioned filing on December 6, 2022. As of
the date of this letter, these comments remain outstanding and unresolved. We expect you to
provide a complete, substantive response to these comments by January 18, 2023.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filing and your disclosure. Among other things, we may decide to release
publicly, through the agency's EDGAR system, all correspondence, including this letter, relating
to the review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Brian McAllister at (202) 551-3341 or Craig Arakawa at (202) 551-3650
with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation