December 26, 2019
Securities and Exchange Commission
Office of Energy & Transportation
100 F Street, NE
Washington, DC 20549
Attn: Diane Fritz and Anuja A. Majmudar
| Re: | American Energy Partners, Inc. | |
| Amendment No. 1 to Offering Statement on Form 1-A | ||
| Filed December 11, 2019 | ||
| File No. 024-11091 |
Dear Ladies and Gentlemen:
Please find below responses to the question raised by the staff of the Securities and Exchange Commission in its letter dated December 19, 2019 (the “Comment Letter”) relating to the filing made by American Energy Partners, Inc. (the “Company”) referenced above.
The Company’s response is numbered to correspond to your comments. For your convenience, the comment contained in the Comment Letter has been restated below in its entirety, with the Company’s response set forth immediately beneath such comment.
Form 1-A filed on December 11, 2019
Financial Statements
Notes to the Consolidated Financial Statements (unaudited) - September 30, 2019 and 2018 Note 9. Financial Statements of Acquisition (unaudited), page F-44
1. We note your response and the revised disclosure provided in response to prior comment 1. However, we reissue our prior comment as it does not appear that you have provided the required financial statements. Please provide historical financial statements and pro forma financial information for Hickman Geological Consulting, LLC. Refer to Part F/S (b)(7)(iii) and (b)(7)(iv) of Form 1-A.
Historical financial statements and pro forma financial information for Hickman Geological Consulting, LLC have been included in the amended Offering Statement.
Please call the undersigned at 212-658-0458 if you have any further questions.
Sincerely,
/s/ Peter DiChiara
Peter DiChiara, Esq.
