TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 24, 2024 James C. Flores Chief Executive Officer Flame Acquisition Corp. 700 Milam Street, Suite 3300 Houston, TX 77002 Re: Flame Acquisition Corp. Amendment No. 7 to Preliminary Proxy Statement on Schedule 14A Filed January 16, 2024 File No. 001-40111 Dear James C. Flores: We have reviewed your filing and have the following comments. 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. Amendment No. 7 on Schedule 14A filed January 16, 2024 Beneficial Ownership of Securities, page 315 1. Please revise to disclose the persons who hold voting and/or dispositive power over the shares held by Hartree Partners, LP, Metamorphic Pecan, LLC, Pilgrim Global ICAV and Fayez S. Sarofim Management Trust. James C. Flores FirstName LastNameJames Flame Acquisition Corp. C. Flores Comapany January 24,NameFlame 2024 Acquisition Corp. January Page 2 24, 2024 Page 2 FirstName LastName We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. For questions regarding comments on engineering matters, you may contact John Hodgin, Petroleum Engineer, at (202) 551-3699. You may contact Lily Dang, Staff Accountant, at (202) 551-3867 or Jenifer Gallagher, Staff Accountant, at (202) 551- 3706 if you have questions regarding comments on the financial statements and related matters. Please contact Anuja A. Majmudar, Attorney-Adviser, at (202) 551-3844 or Kevin Dougherty, Attorney- Adviser, at (202) 551-3271 with any other questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Ryan Maierson