SEC Comment Letter 0000000000-23-004931 to EON Resources Inc. (EONR)
EON Resources Inc.
Date: May 10, 2023 · CIK: 0001842556 · Accession: 0000000000-23-004931
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41278
Letter
United States securities and exchange commission logo May 10, 2023 Donald Goree Chief Executive Officer HNR Acquisition Corp. 3730 Kirby Drive, Suite 1200 Houston, TX 77098 Re:HNR Acquisition Corp. Form 10-K for the Fiscal Year ended December 31, 2022 Filed March 31, 2023 File No. 001-41278 Dear Donald Goree: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. 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 comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year ended December 31, 2022 Exhibit 31.1, page 70 1.We note that your certification does not include paragraph 4(b) after the end of the transition period that allows for this omission. In addition, the introductory language in paragraph 4 does not refer to internal control over financial reporting.
Please amend the Form 10-K to provide a revised certification; you may file an abbreviated amendment that consists of a cover page, explanatory note, signature page and paragraphs 1, 2, 4 and 5 of the certification.
Refer to Rule 13a-14(a) of the Exchange Act and Item 601(b)(31) of Regulation S-K. In closing, 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.
FirstName LastNameDonald Goree Comapany NameHNR Acquisition Corp. May 10, 2023 Page 2 FirstName LastName Donald Goree HNR Acquisition Corp. May 10, 2023 Page 2
You may contact Jenifer Gallagher, Staff Accountant, at (202) 551-3706 or John Cannarella, Staff Accountant, at (202) 551-3337 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
Show Raw Text
United States securities and exchange commission logo
May 10, 2023
Donald Goree
Chief Executive Officer
HNR Acquisition Corp.
3730 Kirby Drive, Suite 1200
Houston, TX 77098
Re:HNR Acquisition Corp.
Form 10-K for the Fiscal Year ended December 31, 2022
Filed March 31, 2023
File No. 001-41278
Dear Donald Goree:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. 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 comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Fiscal Year ended December 31, 2022
Exhibit 31.1, page 70
1.We note that your certification does not include paragraph 4(b) after the end of the
transition period that allows for this omission. In addition, the introductory language in
paragraph 4 does not refer to internal control over financial reporting.
Please amend the Form 10-K to provide a revised certification; you may file an
abbreviated amendment that consists of a cover page, explanatory note, signature page
and paragraphs 1, 2, 4 and 5 of the certification.
Refer to Rule 13a-14(a) of the Exchange Act and Item 601(b)(31) of Regulation S-K.
In closing, 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.
FirstName LastNameDonald Goree
Comapany NameHNR Acquisition Corp.
May 10, 2023 Page 2
FirstName LastName
Donald Goree
HNR Acquisition Corp.
May 10, 2023
Page 2
You may contact Jenifer Gallagher, Staff Accountant, at (202) 551-3706 or John
Cannarella, Staff Accountant, at (202) 551-3337 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation