-----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, DKv4rjIAwE3e4pP+MInA+yWu5DpcJNzQBkn73lH3j4voXw3xIGCmJNVAHd9W1K7j LZHB7AJ/ZbYvGnBx1T3ZwQ== 0000950136-07-004109.txt : 20070730 0000950136-07-004109.hdr.sgml : 20070730 20070612061355 ACCESSION NUMBER: 0000950136-07-004109 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



J.P. Morgan Securities Inc.

277 Park Avenue

New York, New York  10172


June 12, 2007


Via Facsimile and EDGAR Filing


Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7010

Attention: Pamela A. Long


Re:

BioFuel Energy Corp. – Registration Statement on Form S-1

(File No. 333-139203)


Ladies and Gentlemen:


Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, as Representative of the several Underwriters, hereby joins in the request of BioFuel Energy Corp. 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 at 4:00 p.m., Eastern time, on Tuesday, June 12, 2007, or as soon as practicable thereafter.  This request supercedes our request of June 7, 2007 requesting that effectiveness occur at 4:00 p.m. on June 11, 2007.


Pursuant to Rule 460 of the Rules and Regulations of the Commission under the Securities Act regarding the distribution of preliminary prospectuses, we hereby advise the Commission that the distribution of the Preliminary Prospectus dated May 23, 2007 (the “Preliminary Prospectus”) commenced May 25, 2007 and continued through June 12, 2007.  Seventeen thousand five hundred forty-one (17,541) copies of the Preliminary Prospectus were distributed to prospective underwriters, institutional investors, dealers and others.



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In connection with the distribution of the Preliminary Prospectus for the above-mentioned issue, the underwriters have confirmed that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.


Very truly yours,


J.P. Morgan Securities Inc.

For itself and on behalf of the

Several Underwriters

By: /s/ Richard Sesny _____________

Name:  Richard Sesny

Title:  Vice President



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