CORRESP Filing
EON Resources Inc.
Date: July 2, 2025 · CIK: 0001842556 · Accession: 0001213900-25-061089
AI Filing Summary & Sentiment
File numbers found in text: 333-284447
Referenced dates: June 26, 2025
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CORRESP
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filename1.htm
MATTHEW OGURICK
Partner
DIRECT TEL: 212-326-0243
FAX: 212-326-0806
mogurick@pryorcashman.com
July 2, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F. Street, N.W.
Mail Stop 6010/3561
Washington, DC 20549
Attention:
Cheryl Brown
Karina Dorin
Re:
EON Resources Inc.
Post-Effective Amendment to Form S-1
Filed June 12, 2025
File No. 333-284447
Dear Mr. Morris:
On behalf of our client, EON Resources Inc. (the
" Company "), we confirm receipt of the letter dated June 26, 2025, from the staff (the " Staff ") of
the Securities and Exchange Commission (the " Commission ") with respect to the above-referenced filing. Please find
enclosed a complete copy of Pre-Effective Amendment No. 1 (" Amendment No. 1 ") to the above-referenced filing (as amended
by Amendment No. 1, the " Post-Effective Amendment "). We are responding to the Staff's comments as set forth below.
Certain capitalized terms set forth in this letter are used as defined in the Post-Effective Amendment. The Staff's comments are
set forth below, followed by the Company's response in bold:
Post-Effective Amendment to Form S-1
General
1.
Please update your post-effective amendment to reflect the information contained in your Form 8-Ks filed on June 17, 2025 and June 23, 2025. In addition, please file the related agreements as exhibits to your post-effective amendment.
RESPONSE: In response to the Staff's
comment, the Company has revised the Post-Effective Amendment to incorporate the information included in the Company's Current Reports
on Form 8-K filed on June 17, 2025 and June 23, 2025. In addition, the Company has filed the related agreements to the Post-Effective
Amendment as Exhibits 2.5, 2.6, 2.7, 10.29, and 10.30, respectively.
* * *
We trust that this response
satisfactorily responds to your request. If the Staff has any questions with respect to the foregoing, please contact the undersigned
at (212) 326-0243.
Very truly yours,
/s/ Matthew Ogurick
Matthew Ogurick
cc:
EON Resources Inc.