SEC Comment Letter 0000000000-23-002270 to American Resources Corp (AREC) (CIK 0001590715) (AREC)
American Resources Corp (AREC) (CIK 0001590715)
Date: March 8, 2023 · CIK: 0001590715 · Accession: 0000000000-23-002270
AI Filing Summary & Sentiment
File numbers found in text: 333-265405
Letter
United States securities and exchange commission logo March 8, 2023 CERTIFIED MAIL RETURN RECEIPT REQUESTED Mark Jensen Chief Executive Officer American Resources Corp 9002 Technology Lane Fishers, IN 46038 Re:American Resources Corporation Registration Statement on Form S-3 Filed June 3, 2022 File No. 333-265405 Dear Mark Jensen: It has been more than nine months since you filed this registration statement and it is now out of date. Within 30 days from the date of this letter, you should either: •amend it to comply with the applicable requirements of the Securities Act of 1933, the rules and regulations under the Act, and the requirements of the form; or •file a request for withdrawal. If you requested confidential treatment for portions of any exhibits to your registration statement and you request withdrawal of that registration statement, please submit a concurrent request for withdrawal of your application for confidential treatment. If you do not amend the registration statement or file a request for withdrawal (or provide us with a satisfactory explanation of why you have not done either) within 30 days, we may enter an order declaring the registration statement abandoned under rule 479 of the Act. Please contact Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
March 8, 2023
CERTIFIED MAIL
RETURN RECEIPT REQUESTED
Mark Jensen
Chief Executive Officer
American Resources Corp
9002 Technology Lane
Fishers, IN 46038
Re:American Resources Corporation
Registration Statement on Form S-3
Filed June 3, 2022
File No. 333-265405
Dear Mark Jensen:
It has been more than nine months since you filed this registration statement and it is now
out of date. Within 30 days from the date of this letter, you should either:
•amend it to comply with the applicable requirements of the Securities Act of 1933, the rules
and regulations under the Act, and the requirements of the form; or
•file a request for withdrawal.
If you requested confidential treatment for portions of any exhibits to your registration
statement and you request withdrawal of that registration statement, please submit a concurrent
request for withdrawal of your application for confidential treatment. If you do not amend the
registration statement or file a request for withdrawal (or provide us with a satisfactory
explanation of why you have not done either) within 30 days, we may enter an order declaring
the registration statement abandoned under rule 479 of the Act.
Please contact Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation