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                          December 27, 2023

       Tracy Ohmart
       Chief Financial Officer
       Adams Resources & Energy, Inc.
       17 South Briar Hollow Lane, Suite 100
       Houston, Texas 77027

                                                        Re: Adams Resources &
Energy, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed December 18,
2023
                                                            File No. 333-276105

       Dear Tracy Ohmart:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Rucha
Pandit at 202-551-6022 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Trade & Services
       cc:                                              Eugene McDermott