January 8, 2021
BY EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Adams Resources & Energy, Inc. | ||||
Registration Statement on Form S-3 filed December 23, 2020 (File No. 333-251643) |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, Adams Resources & Energy, Inc. (the “Company”) requests the acceleration of the effectiveness of the Registration Statement on Form S-3 (333-251643) (the “Registration Statement”) for January 12, 2021, at 3 p.m. ET, or as soon as possible thereafter.
If you have any questions regarding the foregoing, please call Eugene W. McDermott Jr. of Locke Lord LLP at 401-276-6471.
Very truly yours, | |||||||||||
/s/ Kevin J. Roycraft | |||||||||||
Kevin J. Roycraft | |||||||||||
Chief Executive Officer | |||||||||||
cc: | Eugene W. McDermott Jr. | ||||||||||
Locke Lord LLP |
PO BOX 844 • HOUSTON, TEXAS 77001 • (713) 881-3600 • FAX (713) 881-3587