Correspondence 0001013762-23-001869 from OPAL Fuels Inc. (OPAL) (CIK 0001842279) (OPAL)
OPAL Fuels Inc. (OPAL) (CIK 0001842279)
Date: Oct. 4, 2023 · CIK: 0001842279 · Accession: 0001013762-23-001869
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File numbers found in text: 001-40272
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CORRESP
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Sheppard, Mullin, Richter & Hampton LLP
30 Rockefeller Plaza
New York, New York 10112-0015
212.653.8700 main
212.653.8701 fax
www.sheppardmullin.com
October 4, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, NE
Washington, D.C. 20549
Attention: Mark Wojciechowski and John Cannarella
Re: OPAL Fuels Inc.
Form 10-K for the Fiscal Year ended December 31, 2022
Filed March 29, 2023
File No. 001-40272
Gentlemen:
We are in receipt of your
correspondence dated September 15, 2023, with respect to the above referenced filing. OPAL Fuels Inc. (the “Company”) is preparing
sample disclosure proposed to be used in future Exchange Act filings in response to the comments received, and respectfully requests an
extension of time to respond to your comments until October 13, 2023.
Please call me at (212) 634-3085
if you have any questions, or if we can be of any assistance.
Sincerely,
/s/ Edward Welch
Edward Welch
Sheppard, Mullin, Richter & Hampton LLP