0000000000-24-001925.txt : 20240322 0000000000-24-001925.hdr.sgml : 20240322 20240220133613 ACCESSION NUMBER: 0000000000-24-001925 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240220 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Smart Sand, Inc. CENTRAL INDEX KEY: 0001529628 STANDARD INDUSTRIAL CLASSIFICATION: MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400] ORGANIZATION NAME: 01 Energy & Transportation IRS NUMBER: 452809926 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 001-37936 BUSINESS ADDRESS: STREET 1: 28420 HARDY TOLL ROAD STREET 2: SUITE 130 CITY: SPRING STATE: TX ZIP: 77373 BUSINESS PHONE: (281) 231-2660 MAIL ADDRESS: STREET 1: 28420 HARDY TOLL ROAD STREET 2: SUITE 130 CITY: SPRING STATE: TX ZIP: 77373 PUBLIC REFERENCE ACCESSION NUMBER: 0001529628-23-000013 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Beckelman Chief Financial Officer Smart Sand, Inc. 28420 Hardy Toll Road, Suite 130 Spring, Texas 77373 Re: Smart Sand, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed February 28, 2023 File No. 001-37936 Dear Lee E. Beckelman: We have reviewed your February 8, 2024 response to our comment letter and have the following comment. 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. Unless we note otherwise, any references to prior comments are to comments in our January 26, 2024 letter. Form 10-K for the Fiscal Year Ended December 31, 2022 Item 2. Properties, page 40 1. We note the draft mineral property disclosure that has been submitted with your February 8, 2024 response letter. Please confirm that in subsequent annual filings you will include a description of the cut-off grade, or minimum quality characteristics, in the footnotes to the reserve table for each material mining operation, as required by Item 1304(d)(1) of Regulation S-K, and that the New Auburn and Hixton locations will be included in your summary map, as required by Item 1303(b)(1) of Regulation S-K. Lee E. Beckelman FirstName Smart Sand,LastNameLee E. Beckelman Inc. Comapany20, February NameSmart 2024 Sand, Inc. February Page 2 20, 2024 Page 2 FirstName LastName Please contact John Coleman at 202-551-3610 or Craig Arakawa at 202-551-3650 if you have questions regarding comments. Sincerely, Division of Corporation Finance Office of Energy & Transportation