SEC Comment Letter 0000000000-24-005964 to Sky Quarry Inc. (SKYQ)
Sky Quarry Inc.
Date: May 22, 2024 · CIK: 0001812447 · Accession: 0000000000-24-005964
AI Filing Summary & Sentiment
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File numbers found in text: 024-12373
Letter
United States securities and exchange commission logo May 22, 2024 David Sealock Chief Executive Officer Sky Quarry Inc. 707 W. 700 S. Suite 101 Woods Cross, UT 84087 Re:Sky Quarry Inc. Amendment No. 4 to Offering Statement on Form 1-A Filed May 7, 2024 File No. 024-12373 Dear David Sealock: We have reviewed your amended offering statement and have the following comments. Please respond to this letter by amending your offering statement and providing the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our April 8, 2024 letter. Amendment No. 4 to Offering Statement on Form 1-A Termination of the Offering, page II-10 1.We note your response to prior comment 1. We also note the new disclosure in this section regarding the prior offering statement, the Investor Warrants, and Securities Act Rule 251(d)(3)(i)(F). Please confirm that Sky Quarry was current in its annual and semiannual filings pursuant to Rule 257(b) at the time of all such sales.
FirstName LastNameDavid Sealock Comapany NameSky Quarry Inc. May 22, 2024 Page 2 FirstName LastName David Sealock Sky Quarry Inc. May 22, 2024 Page 2 Please contact Claudia Rios at 202-551-8770 or Timothy Levenberg at 202-551-3707 with any other questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Brian Lebrecht, Esq.
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United States securities and exchange commission logo
May 22, 2024
David Sealock
Chief Executive Officer
Sky Quarry Inc.
707 W. 700 S. Suite 101
Woods Cross, UT 84087
Re:Sky Quarry Inc.
Amendment No. 4 to Offering Statement on Form 1-A
Filed May 7, 2024
File No. 024-12373
Dear David Sealock:
We have reviewed your amended offering statement and have the following comments.
Please respond to this letter by amending your offering statement and providing the
requested information. If you do not believe a comment applies 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 this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our April 8, 2024 letter.
Amendment No. 4 to Offering Statement on Form 1-A
Termination of the Offering, page II-10
1.We note your response to prior comment 1. We also note the new disclosure in this
section regarding the prior offering statement, the Investor Warrants, and Securities Act
Rule 251(d)(3)(i)(F). Please confirm that Sky Quarry was current in its annual and
semiannual filings pursuant to Rule 257(b) at the time of all such sales.
FirstName LastNameDavid Sealock
Comapany NameSky Quarry Inc.
May 22, 2024 Page 2
FirstName LastName
David Sealock
Sky Quarry Inc.
May 22, 2024
Page 2
Please contact Claudia Rios at 202-551-8770 or Timothy Levenberg at 202-551-3707
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Brian Lebrecht, Esq.