SEC Comment Letter 0000000000-24-008884 to INFINITY NATURAL RESOURCES, INC. (INR)
INFINITY NATURAL RESOURCES, INC.
Date: Aug. 2, 2024 · CIK: 0002029118 · Accession: 0000000000-24-008884
AI Filing Summary & Sentiment
Reasoning
Letter
August 2, 2024 Zack Arnold President & Chief Executive Officer Infinity Natural Resources, Inc. 2605 Cranberry Square Morgantown, WV 26508 Re:Infinity Natural Resources, Inc. Draft Registration Statement on Form S-1 Submitted July 23, 2024 CIK No. 0002029118 Dear Zack Arnold: Our initial review of your registration statement indicates that it fails in material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations thereunder and the requirements of the form. More specifically, you will need to provide financial statements meeting the requirements of Regulation S-X, as well as any financial information required by Rule 3-05 and Article 11 of Regulation S-X, for the October 2023 acquisitions of assets from Utica Resource Ventures, LLC, Utica Resource Operating, LLC, and Providence Energy Operating Ohio, LLC. In this regard, we note the placeholders for these entities which appear at page F-1. See Item 11(e) of Form S-1. We will provide more detailed comments relating to your registration statement following our review of a substantive amendment that addresses these deficiencies.
Please contact Timothy S. Levenberg at 202-551-3707 or Daniel Morris at 202-551-3314 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:Matthew R. Pacey, Esq., of Kirkland & Ellis LLP
Show Raw Text
August 2, 2024
Zack Arnold
President & Chief Executive Officer
Infinity Natural Resources, Inc.
2605 Cranberry Square
Morgantown, WV 26508
Re:Infinity Natural Resources, Inc.
Draft Registration Statement on Form S-1
Submitted July 23, 2024
CIK No. 0002029118
Dear Zack Arnold:
Our initial review of your registration statement indicates that it fails in material respects
to comply with the requirements of the Securities Act of 1933, the rules and regulations
thereunder and the requirements of the form. More specifically, you will need to provide financial
statements meeting the requirements of Regulation S-X, as well as any financial information
required by Rule 3-05 and Article 11 of Regulation S-X, for the October 2023 acquisitions of
assets from Utica Resource Ventures, LLC, Utica Resource Operating, LLC, and Providence
Energy Operating Ohio, LLC. In this regard, we note the placeholders for these entities which
appear at page F-1. See Item 11(e) of Form S-1.
We will provide more detailed comments relating to your registration statement following
our review of a substantive amendment that addresses these deficiencies.
Please contact Timothy S. Levenberg at 202-551-3707 or Daniel Morris at 202-551-3314
with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Matthew R. Pacey, Esq., of Kirkland & Ellis LLP