February 24, 2017
VIA EDGAR
Ms. Loan Lauren P. Nguyen
Legal Branch Chief
Office of Natural Resources
Division of Corporation Finance
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | KLR Energy Acquisition Corp. |
Preliminary Proxy Statement on Form PREM14A
(the “Preliminary Proxy Statement”)
Filed January 18, 2017
FileNo. 1-37712
Dear Ms. Nguyen:
I am writing as counsel to KLR Energy Acquisition Corp. (the “Company”) in response to your letter dated February 14, 2017, which contained comments by the U.S. Securities and Exchange Commission regarding the above-referenced Preliminary Proxy Statement. The Company is currently updating the Preliminary Proxy Statement to address these comments and to update the audited financial statements contained in the Preliminary Proxy Statement, and plans to file a letter response concurrently with its amended filing of the Preliminary Proxy Statement.
As previously discussed, please be advised that the Company will not be able to address the comments within ten days of the date of your letter, because the Company does not expect to receive an auditor opinion relating to the updated audited financial statements within such time period. The Company expects to file a letter response addressing the comments by March 10, 2017.
| Very truly yours, |
| /s/ Sarah K. Morgan |
| Sarah K. Morgan |
