TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 28, 2022 G. Patrich Simpkins, Jr. Chief Financial Officer Green Plains Inc. 1811 Aksarben Drive Omaha, Nebraska 68106 Re: Green Plains Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 18, 2022 File No: 001-32924 Dear G. Patrich Simpkins: 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 Industrial Applications and Services