Re:
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BlueFire Renewables, Inc.
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Registration Statement on Form S-1
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Filed February 11, 2011
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File No. 333-172218
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1.
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We note that your latest financial statements are dated as of and for the period ended September 30, 2010. We note further that your fiscal year ended December 31, 2010. Given that you do not appear to satisfy the three conditions in Rule 8-08(b) of Regulation S-X, please file a pre-effective amendment to your Form S-1 to include updated financial statements as of and for the period ended December 31, 2010. If, however, you believe you satisfy the three conditions in Rule 8-08(b) of Regulation S-X, please provide us with a complete analysis of your determination.
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(1)
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Should the Commission of the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
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(2)
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The action of the Commission of the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
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(3)
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The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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