SEC Comment Letter for American Energy Partners, Inc. (CIK 0001715688) — Jan 6, 2020
American Energy Partners, Inc. (CIK 0001715688)
Date: Jan. 6, 2020 · CIK: 0001715688 · Accession: 0000000000-20-000101
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File numbers found in text: 024-11091
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January 6, 2020
Brad Domitrovitsch
Chief Executive Officer
American Energy Partners, Inc.
1275 Glenlivet Drive
Suite 100
Allentown, PA 18106
Re:American Energy Partners, Inc.
Amendment No. 3 to Offering Statement on Form 1-A
Filed December 26, 2019
File No. 024-11091
Dear Mr. Domitrovitsch:
We have reviewed your amended offering 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 offering 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 offering statement and the information you
provide in response to these comments, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our December 19, 2019 letter.
Form 1-A filed on December 26, 2019
Financial Statements
Notes to the Consolidated Financial Statements (unaudited) - September 30, 2019 and 2018
Note 9. Financial Statements of Acquisition (unaudited), page F-44
1.We note your response and the revised financial statements provided for Hickman
Geological Consulting, LLC pursuant to Part F/S (b)(7)(iii) of Form 1-A in response to
prior comment 1. Revise the financial statements for Hickman Geological Consulting,
LLC to include notes to the financial statements.
FirstName LastNameBrad Domitrovitsch
Comapany NameAmerican Energy Partners, Inc.
January 6, 2020 Page 2
FirstName LastName
Brad Domitrovitsch
American Energy Partners, Inc.
January 6, 2020
Page 2
You may contact Diane Fritz, Staff Accountant, at (202) 551-3331 or Ethan Horowitz,
Accounting Branch Chief, at (202) 551-3311 if you have questions regarding comments on the
financial statements and related matters. Please contact Anuja A. Majmudar, Attorney-Advisor,
at (202) 551-3844 or, in her absence, Timothy S. Levenberg, Special Counsel, at (202) 551-3707
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Peter DiChiara