-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, TwoyTo6+L8m/AgIyPSK0WHBONiFbn9eNcLiaQt6hwIvMqTTqOmozmMRcKUmrs0AJ 5DaHoR9TktBC+y4sl9VXyg== 0000950136-07-004108.txt : 20070730 0000950136-07-004108.hdr.sgml : 20070730 20070612060823 ACCESSION NUMBER: 0000950136-07-004108 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BioFuel Energy Corp. CENTRAL INDEX KEY: 0001373670 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL ORGANIC CHEMICALS [2860] IRS NUMBER: 205952523 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1801 BROADWAY, SUITE 1060 CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: 303-592-8110 MAIL ADDRESS: STREET 1: 1801 BROADWAY, SUITE 1060 CITY: DENVER STATE: CO ZIP: 80202 CORRESP 1 filename1.htm


BioFuel Energy Corp.

1801 Broadway, Suite 1060

Denver, CO 80202



United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7010


Attn:  

Ms. Pamela A. Long, Assistant Director
            Ms. Brigitte Lippmann



BioFuel Energy Corp.
Registration Statement on Form S-1
(File No. 333-139203)

June 12, 2007

Ladies and Gentlemen:

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), BioFuel Energy Corp. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement, as then amended, will become effective under the Securities Act by 4:00 p.m. (Eastern Daylight Time) on June 12, 2007, or as soon thereafter as practicable.  This request supercedes our request of June 7, 2007 requesting that effectiveness occur at 4:00 p.m. on June 11, 2007.

The Company hereby acknowledges that:

·

should the  Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.





2


It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Craig F. Arcella at (212) 474-1024 or Ronald Cami at (212) 474-1048 and then send written confirmation to the addressees listed on the cover of the Registration Statement.

 

Very truly yours,

 

BIOFUEL ENERGY CORP.

 

By

 

 

 

/s/ Michael N. Stefanoudakis

 

 

Name:

Michael N. Stefanoudakis

 

 

Title:

Vice President and General Counsel







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