0000000000-18-032046.txt : 20190405 0000000000-18-032046.hdr.sgml : 20190405 20181011163813 ACCESSION NUMBER: 0000000000-18-032046 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181011 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: American Resources Corp CENTRAL INDEX KEY: 0001590715 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS REPAIR SERVICES [7600] IRS NUMBER: 463914127 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 9002 TECHNOLOGY LANE CITY: FISHERS STATE: IN ZIP: 46038 BUSINESS PHONE: 606-637-3740 MAIL ADDRESS: STREET 1: 9002 TECHNOLOGY LANE CITY: FISHERS STATE: IN ZIP: 46038 FORMER COMPANY: FORMER CONFORMED NAME: NGFC Equities, Inc. DATE OF NAME CHANGE: 20150512 FORMER COMPANY: FORMER CONFORMED NAME: NGFC Equities, INC. DATE OF NAME CHANGE: 20150512 FORMER COMPANY: FORMER CONFORMED NAME: NATURAL GAS FUELING & CONVERSION INC. 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@(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" *(" @(" @(" @(" @(" @(" @(" @(" @(" @"CP_>'!A M8VME="!E;F0](G7!E+T]B:E-T;3X^9SJ4 9EGQ M%D*":&PT$B3&PH; J)NH2X;%^$HV/J,4QL+^?#G_!!"BR$\Z>S$LKMK:*S7E MF=CQ4Z;2:G-?E);$8A:@G$B44@;A5"H7AP/$P7?U3S>F_E./P(, &\V1BX-"F5N9'-TF4@.2]4>7!E+UA2968O5ULQ(#(@,%T^/G-T)@7$"$$LQ,=;U L49 0(, %GG!1H-"F5N9'-T C TEXT-EXTRACT 2 filename2.txt October 11, 2018 Mark C. Jensen Chief Executive Officer American Resources Corporation 9002 Technology Drive Fishers, IN 46038 Re: American Resources Corporation Form 10-K for the Fiscal Year Ended December 31, 2017 Filed April 23, 2018 Response Dated October 3, 2018 File No. 000-55456 Dear Mr. Jensen: We have reviewed your October 3, 2018 response to our comment letter and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our October 2, 2018 letter. Form 10-K for the Year Ended December 31, 2017 Basis of Presentation and Consolidation, page F-7 1. We note your response to comment 1. We understand the nature of your variable interest in ERC Mining LLC and your primary beneficiary determination based on the power and benefits criteria per your disclosures in Notes 1 and 6. It remains unclear to us how you reached a similar conclusion in LRR. We understand per Note 5 that LRR had paid off the note due you. Thus, it appears that you do not hold a variable interest in LRR. Absent any variable interest in an entity, the variable interest model, including determination of the primary beneficiary and consideration of related party interests, including common Mark C. Jensen American Resources Corporation October 11, 2018 Page 2 control, does not seem to apply. Please further advise us. 2. Please revise the assets and liabilities of ERC Mining LLC reported in Note 6 to include the $4.1 million note due from an unaffiliated entity and the same amount due you prior to elimination of intercompany transactions. You may contact Kathryn Jacobson, Senior Staff Accountant at (202) 551-3365 or Robert Littlepage, Accountant Branch Chief at (202) 551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact William Mastrianna, Staff Attorney at (202) 551-3778 or Celeste Murphy, Legal Branch Chief, at (202) 551-3257 with any other questions. FirstName LastNameMark C. Jensen Sincerely, Comapany NameAmerican Resources Corporation Division of Corporation Finance October 11, 2018 Page 2 Office of Telecommunications FirstName LastName