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CORRESP Filing

Sky Quarry Inc.
Date: Sept. 19, 2025 · CIK: 0001812447 · Accession: 0001096906-25-001546

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File numbers found in text: 333-288770

Date
September 19, 2025
Author
By: /s/ Marcus Laun
Form
CORRESP
Company
Sky Quarry Inc.

Letter

Re: Sky Quarry Inc. Registration Statement on Form S-1 (File No. 333-288770)

Sky Quarry Inc. 700 W. 700 South, Suite 101 Woods Cross, UT 84087

September 19, 2025

U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attn: Anuja Majmudar and Kevin Dougherty

Ladies and Gentlemen,

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sky Quarry Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) and declare the Registration Statement effective at 4:00 p.m. (Eastern Time) on Tuesday, September 23, 2025, or as soon thereafter as practicable.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888, ext. 100 .

Respectfully,
Sky Quarry Inc.

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CORRESP
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 filename1.htm

 Sky Quarry Inc.
 700 W. 700 South, Suite 101
 Woods Cross, UT 84087

 September 19, 2025

 U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attn: Anuja Majmudar and Kevin Dougherty

 Re: Sky Quarry Inc.
 Registration Statement on Form S-1 (File No. 333-288770)

 Ladies and Gentlemen,

 Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sky Quarry Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) and declare the Registration Statement effective at 4:00 p.m. (Eastern Time) on Tuesday, September 23, 2025, or as soon thereafter as practicable.

 It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888, ext. 100 .

 Respectfully,

 Sky Quarry Inc.

 By: /s/ Marcus Laun
 Marcus Laun
 President

 cc: Louis A. Bevilacqua, Esq.