February 6, 2024
Division of Corporation Finance VIA EDGAR
U.S. Securities and Exchange Commission
Washington D.C. 20549
Re: | Vertex Energy, Inc. |
Form S-3 Registration Statement
File No. 333-276700
Acceleration Request
Request Date: February 8, 2024
Request Time: 4:00 p.m. Eastern Time (or as soon thereafter as practicable)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vertex Energy, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-captioned Registration Statement (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Standard Time, Thursday, February 8, 2024, or as soon thereafter as practicable.
Very truly yours,
/s/ Chris Carlson
Chris Carlson
Chief Financial Officer