SEC Comment Letter 0000000000-23-005636 to EON Resources Inc. (EONR)

EON Resources Inc.
Date: May 26, 2023 · CIK: 0001842556 · Accession: 0000000000-23-005636

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File numbers found in text: 001-41278

Date

May 26, 2023

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EON Resources Inc.

Letter

United States securities and exchange commission logo May 26, 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 completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation

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United States securities and exchange commission logo
May 26, 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 completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation

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