0001432093-11-000155.txt : 20110714 0001432093-11-000155.hdr.sgml : 20110714 20110331151834 ACCESSION NUMBER: 0001432093-11-000155 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110331 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Vertex Energy Inc. CENTRAL INDEX KEY: 0000890447 STANDARD INDUSTRIAL CLASSIFICATION: REFUSE SYSTEMS [4953] IRS NUMBER: 943439569 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1331 GEMINI STREET STREET 2: SUITE 250 CITY: HOUSTON STATE: TX ZIP: 77058 BUSINESS PHONE: 866-660-8156 MAIL ADDRESS: STREET 1: 1331 GEMINI STREET STREET 2: SUITE 250 CITY: HOUSTON STATE: TX ZIP: 77058 FORMER COMPANY: FORMER CONFORMED NAME: WORLD WASTE TECHNOLOGIES INC DATE OF NAME CHANGE: 20040830 FORMER COMPANY: FORMER CONFORMED NAME: VOICE POWERED TECHNOLOGY INTERNATIONAL INC DATE OF NAME CHANGE: 19940831 CORRESP 1 filename1.htm vertexcorresp033111.htm
The Loev Law Firm, PC
6300 West Loop South, Suite 280
Bellaire, Texas 77401
Telephone (713) 524-4110
Facsimile (713) 524-4122
 
 
March 31, 2011

Ms. Lisa Etheredge
U.S. Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-4631
Phone (202) 551-3424
Fax (703) 813-6968

Re:           Vertex Energy, Inc. Form 10-K for the Year Ended December 31, 2009

Dear Ms. Etheredge:

Vertex Energy, Inc. (the “Company”) is in receipt of your comment letter dated March 17, 2011 (the “Letter”), in connection with the Company’s March 11, 2011 responses to your prior comment letter, regarding among other things, the Company’s Form 10-K for the Year Ended December 31, 2009.  The Company plans to respond to your comments by Tuesday, April 12, 2011.

 
Very truly yours,
   
   
 
/s/ The Loev Law Firm, PC
 
The Loev Law Firm, PC