0000000000-22-012810.txt : 20230221 0000000000-22-012810.hdr.sgml : 20230221 20221128153004 ACCESSION NUMBER: 0000000000-22-012810 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20221128 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: AEMETIS, INC CENTRAL INDEX KEY: 0000738214 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL ORGANIC CHEMICALS [2860] IRS NUMBER: 261407544 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 20400 STEVENS CREEK BLVD STREET 2: SUITE 700 CITY: CUPERTINO STATE: CA ZIP: 95014 BUSINESS PHONE: 408-517-3304 MAIL ADDRESS: STREET 1: 20400 STEVENS CREEK BLVD STREET 2: SUITE 700 CITY: CUPERTINO STATE: CA ZIP: 95014 FORMER COMPANY: FORMER CONFORMED NAME: AE BIOFUELS, INC. DATE OF NAME CHANGE: 20110714 FORMER COMPANY: FORMER CONFORMED NAME: AE Biofuels, Inc. 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M^;_".-O"E/F.,G(5Q1K2+RH7I-/CXQ[F10IVT#QESMFT91O*R.-[)BV59 M#??HY%TY4).-!]U < ",Z(%N>R%U()H,0?UX&&%,K"6)1N3W$O4R8K&=_F1* M49;YT=M[I(\G2ID?CTDNY;-LALEXHD$_A>F&=D:'[Q;/P?&B1@9@IE M;F1S=')E86T*96YD;V)J"C$Q(# @;V)J"CP\+U1Y<&4O0V%T86QO9R]086=E M'2N(#4N M-"XU(*DR,# P+3(P,3,@,50S6%0@0E9"02!<*$%'4$PM=F5R8 %/F2VY M<;8,YUV"-D.4?&+V1?$KR^3_69XR6 ^'7J!"UC>^X%1I(U^+C>LXOE2ALU[- M?1T:YUNU=7[FH[OW3Z'*\-W\07IW3=SE$ET^"M?^L7G$FPS8S$#Z TSMB7L* M96YD'0M-2XT+C4* TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 28, 2022 Todd Waltz Chief Financial Officer AEMETIS, INC 20400 Stevens Creek Blvd., Suite 700 Cupertino, CA 95014 Re: AEMETIS, INC Form 10-K filed March 10, 2022 Form 8-K filed November 3, 2022 File No. 001-36475 Dear Todd Waltz: We have limited our review of your filing to the financial statements and related disclosures 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. Item 2.02 Form 8-K dated November 3, 2022 Exhibit 99.1, page 1 1. In the heading to your press release, you disclose EPS was $(.46), Excluding Unitholder Redemption Charge related to Biogas Series A Preferred Unit Investor. Please revise your disclosures to: Prominently present your GAAP earnings per share and present it before your non- GAAP EPS measure; Appropriately label the adjusted EPS measure; and Present a reconciliation of your GAAP EPS to your Non GAAP EPS. Refer to the guidance in Item 10(e)(1)(i)(A) and (B) of Regulation S-K, Regulation G and Question 102.10 of the non-GAAP C&DIs. 2. Please explain why the cash receipt of a grant of $14.2 million from the United States Department of Agriculture ( USDA ) Biofuel Producer Program is highlighted in a Todd Waltz AEMETIS, INC November 28, 2022 Page 2 footnote to your reconciliation of net loss to Adjusted EBITDA rather than as an adjustment. Refer to Question 100.03 of the non-GAAP C&DIs. In closing, 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. You may contact Jeanne Baker at 202-551-3691or Terence O'Brien at 202-551-3355 with any questions. Sincerely, FirstName LastNameTodd Waltz Division of Corporation Finance Comapany NameAEMETIS, INC Office of Industrial Applications and November 28, 2022 Page 2 Services FirstName LastName