SEC Comment Letter 0000000000-24-005120 to Vitesse Energy, Inc. (VTS)
Vitesse Energy, Inc.
Date: May 6, 2024 · CIK: 0001944558 · Accession: 0000000000-24-005120
AI Filing Summary & Sentiment
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File numbers found in text: 001-41546
Letter
United States securities and exchange commission logo May 6, 2024 James Henderson Chief Financial Officer Vitesse Energy, Inc. 9200 E. Mineral Avenue, Suite 200 Centennial, Colorado 80112 Re:Vitesse Energy, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 Filed February 26, 2024 File No. 001-41546 Dear James Henderson: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2023 Item 9A. Controls and Procedures Management's Report on Internal Control Over Financial Reporting, page 70 1.Considering you filed an annual report on Form 10-K for the year ended December 31, 2022 on February 16, 2023, please clarify why you did not provide management’s annual report on internal control over financial reporting in your Form 10-K for the year ended December 31, 2023. Alternatively, amend your Form 10-K for the year ended December 31, 2023 to include management’s annual report on internal control over financial reporting pursuant to Item 308 of Regulation S-K. To the extent you file an amendment, tell us the basis for your conclusion that your disclosure controls and procedures were effective as of December 31, 2023 when you failed to provide management’s annual report on internal control over financial reporting or revise your disclosure accordingly. Exhibits 31.1 and 31.2, page 73 2.Please file amended certifications of your chief executive officer and chief financial
FirstName LastNameJames Henderson Comapany NameVitesse Energy, Inc. May 6, 2024 Page 2 FirstName LastName James Henderson Vitesse Energy, Inc. May 6, 2024 Page 2 officer to include paragraph 4(b) of the certifications required to comply with Item 601(b)(31) of Regulation S-K regarding the design of internal control over financial reporting. 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. Please contact Steve Lo at 202-551-3394 or Craig Arakawa at 202-551-3650 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
May 6, 2024
James Henderson
Chief Financial Officer
Vitesse Energy, Inc.
9200 E. Mineral Avenue, Suite 200
Centennial, Colorado 80112
Re:Vitesse Energy, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
Filed February 26, 2024
File No. 001-41546
Dear James Henderson:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comments.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2023
Item 9A. Controls and Procedures
Management's Report on Internal Control Over Financial Reporting, page 70
1.Considering you filed an annual report on Form 10-K for the year ended December 31,
2022 on February 16, 2023, please clarify why you did not provide management’s annual
report on internal control over financial reporting in your Form 10-K for the year ended
December 31, 2023. Alternatively, amend your Form 10-K for the year ended December
31, 2023 to include management’s annual report on internal control over financial
reporting pursuant to Item 308 of Regulation S-K. To the extent you file an amendment,
tell us the basis for your conclusion that your disclosure controls and procedures were
effective as of December 31, 2023 when you failed to provide management’s annual
report on internal control over financial reporting or revise your disclosure accordingly.
Exhibits 31.1 and 31.2, page 73
2.Please file amended certifications of your chief executive officer and chief financial
FirstName LastNameJames Henderson
Comapany NameVitesse Energy, Inc.
May 6, 2024 Page 2
FirstName LastName
James Henderson
Vitesse Energy, Inc.
May 6, 2024
Page 2
officer to include paragraph 4(b) of the certifications required to comply with Item
601(b)(31) of Regulation S-K regarding the design of internal control over financial
reporting.
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.
Please contact Steve Lo at 202-551-3394 or Craig Arakawa at 202-551-3650 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation