SEC Comment Letter 0000000000-23-003275 to American Resources Corp (AREC) (CIK 0001590715) (AREC)
American Resources Corp (AREC) (CIK 0001590715)
Date: March 31, 2023 · CIK: 0001590715 · Accession: 0000000000-23-003275
AI Filing Summary & Sentiment
File numbers found in text: 001-38816
Letter
United States securities and exchange commission logo March 31, 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 File No. 001-38816 Dear Kirk P. Taylor: 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 Energy & Transportation
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United States securities and exchange commission logo
March 31, 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
File No. 001-38816
Dear Kirk P. Taylor:
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 Energy & Transportation