INVESTMENT LAW GROUP
OF DAVIS GILLETT MOTTERN & SIMS, LLC
1230 Peachtree Street NE
Suite 2445
Atlanta, Georgia 30309
| Telephone: (404) 607-6933 | Email: bmottern@ilglaw.com | Facsimile: (678) 840-2126 |
October 30, 2019
George K. Schuler
Pam Howell
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. St., N.E.
Washington, DC 20549
| Re: | Royal Energy Resources, Inc. | |
| Comments to Form 10-K for Fiscal Year Ended December 31, 2018 | ||
| Filed March 29, 2019 | ||
| File No. 000-52547 |
Dear Mr. Schuler and Ms. Howell:
I am writing on behalf of Royal Energy Resources, Inc. (the “Company”) in regard to the supplemental comment letter dated October 28, 2019, providing comments to the Company’s Annual Report on Form 10-K for the year ended December 31, 2018, which was filed with the Commission on March 29, 2019. As discussed in a phone call with Mr. Schuler on October 30, 2019, the Company requests an extension of time to respond to the letter and provide the requested supplemental information until Monday, December 2, 2019 due to nature and quantity of information requested, as well as the Company’s focus on completing its Form 10-Q for the quarter ended September 30, 2019.
Please feel free to contact me if you have any questions, and the Company looks forward to resolving the issues raised by the letter.
| Very truly yours, | |
| DAVIS GILLETT MOTTERN & SIMS, LLC | |
| /s/ Robert J. Mottern | |
| Robert J. Mottern, Esq. |
| Cc: | Richard A. Boone |
| W. Scott Morris | |
| Norman Yoder | |
| Bill Kohm |
