HNR Acquisition Corp has submitted Amendment No. 3 to its Registration Statement on Form S-1 to the Securities and Exchange Commission (SEC), as disclosed in a letter dated July 1, 2024. This amendment addresses comments from the SEC staff received in a letter dated June 7, 2024, and updates other disclosures. The company has updated risk factors related to the potential delisting of its securities from the NYSE American and disclosed the effective price of shares issued as consideration for agreements and services. HNR Acquisition Corp has also restored disclosures regarding the purpose and inter-relationship of certain agreements following SEC feedback and provided a detailed analysis of compliance with Rule 14e-5. Additionally, the company has updated its internal controls section to include the qualifications of the technical person responsible for reserves estimates and made revisions to ensure consistency in figures related to reserves, production, and wells. The company has also clarified the registration of shares underlying public warrants as a primary issuance and updated financial statements to reflect the most recent fiscal quarter.

HNR Acquisition Corp has submitted Amendment No. 3 to its Registration Statement on Form S-1 to the Securities and Exchange Commission (SEC), as disclosed in a letter dated July 1, 2024. This amendment addresses comments from the SEC staff received in a letter dated June 7, 2024, and updates other disclosures. The company has updated risk factors related to the potential delisting of its securities from the NYSE American and disclosed the effective price of shares issued as consideration for agreements and services. HNR Acquisition Corp has also restored disclosures regarding the purpose and inter-relationship of certain agreements following SEC feedback and provided a detailed analysis of compliance with Rule 14e-5. Additionally, the company has updated its internal controls section to include the qualifications of the technical person responsible for reserves estimates and made revisions to ensure consistency in figures related to reserves, production, and wells. The company has also clarified the registration of shares underlying public warrants as a primary issuance and updated financial statements to reflect the most recent fiscal quarter.