Blueprint
Yuma
Delaware Merger Subsidiary, Inc.
1177
West Loop South, Suite 1825
Houston,
Texas 77027
(713)
968-7000
September
21, 2016
VIA EDGAR
H.
Roger Schwall
Assistant
Director
U.S.
Securities and Exchange Commission
Division
of Corporate Finance
100 F
Street, N.E.
Washington,
DC 20549
Re: Yuma Delaware
Merger Subsidiary, Inc.
Registration
Statement on Form S-4
File
No. 333-212103
Dear
Mr. Schwall:
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as
amended, Yuma Delaware Merger Subsidiary, Inc. (the
“Company”) respectfully requests that the U.S.
Securities and Exchange Commission (the “Commission”)
accelerate the effective date of the above referenced Registration
Statement so that it may become effective at 5:00 p.m. Eastern
Daylight Time on Thursday, September 22, 2016, or as soon
thereafter as practicable. The Company would also appreciate
telephone notice of such effectiveness to Reid A. Godbolt at (303)
573-1600. The Company hereby authorizes Reid A. Godbolt of Jones
& Keller, P.C. to orally modify or withdraw this request for
acceleration.
In
connection with the Company’s request for acceleration of
effectiveness of the Registration Statement, the Company
acknowledges the following:
(1)
Should 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;
(2)
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
(3)
The Company may not
asset staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person
under the federal securities law of the United States.
Very
truly yours,
YUMA
DELAWARE MERGER SUBSIDIARY, INC.
By:
/s/ Sam L.
Banks
Name:
Sam L. Banks
Title:
Chairman of the Board, President and
Chief
Executive Officer