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                              April 5, 2021

       Gregory A. Beard
       Chief Executive Officer
       Beard Energy Transition Acquisition Corp.
       601 Lexington Avenue, 20th Floor #1001
       New York, NY 10022

                                                        Re: Beard Energy
Transition Acquisition Corp.
                                                            Registration
Statement on Form S-1
                                                            Filed March 9, 2021
                                                            File No. 333-254049

       Dear Mr. Beard:

              We have reviewed your registration statement and have the
following comments. In our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1 filed March 9, 2021

       Summary, page 1

   1.                                                   We note your statement
that you may enter into a tax receivable agreement pursuant to
                                                        which you agree to
share with your sponsor or owners of the target of a business
                                                        combination a portion
of any tax benefits resulting from increased deductions, losses and
                                                        reduced gains. Please
state, if true, that such an agreement could transfer economic
                                                        benefits from you to
the insiders. In addition, please identify the factors you will consider
                                                        when deciding whether
to enter into a tax receivable agreement.
       Notes to consolidated financial statements
       Note 6. Stockholders' Equity, page F-12

   2.                                                   Please expand your
disclosure to provide a more detailed description of the terms of the
 Gregory A. Beard
Beard Energy Transition Acquisition Corp.
April 5, 2021
Page 2
      Class A and Class B units issued by OpCo.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

        Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Peter McPhun at 202-551-3581 or Robert Telewicz at
202-551-3438 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Maryse Mills-Apenteng at 202-551-3457 or James Lopez at 202-551-3536
with any
other questions.



                                                           Sincerely,
FirstName LastNameGregory A. Beard
                                                     Division of Corporation
Finance
Comapany NameBeard Energy Transition Acquisition Corp.
                                                     Office of Real Estate &
Construction
April 5, 2021 Page 2
cc:       Caroline Blitzer Phillips
FirstName LastName