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<SEC-DOCUMENT>0000950136-07-004024.txt : 20070730
<SEC-HEADER>0000950136-07-004024.hdr.sgml : 20070730
<ACCEPTANCE-DATETIME>20070607144713
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950136-07-004024
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070607

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BioFuel Energy Corp.
		CENTRAL INDEX KEY:			0001373670
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL ORGANIC CHEMICALS [2860]
		IRS NUMBER:				205952523
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1801 BROADWAY, SUITE 1060
		CITY:			DENVER
		STATE:			CO
		ZIP:			80202
		BUSINESS PHONE:		303-592-8110

	MAIL ADDRESS:	
		STREET 1:		1801 BROADWAY, SUITE 1060
		CITY:			DENVER
		STATE:			CO
		ZIP:			80202
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p align="center" style=' margin-bottom:0pt; margin-top:16pt;'><b><font style='font-size:10pt'>BioFuel Energy Corp.</font></b></p>
<p align="center" style=' margin-bottom:0pt; margin-top:0pt;'><b><font style='font-size:10pt'>1801 Broadway, Suite 1060</font></b></p>
<p align="center" style=' margin-bottom:0pt; margin-top:0pt;'><b><font style='font-size:10pt'>Denver, CO 80202</font></b></p>
<p align="left" style=' margin-bottom:0pt; margin-top:8pt;'><font style='font-size:10pt'>United States Securities and Exchange Commission</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>100 F Street, N.E.</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>Washington, D.C. 20549-7010</font></p>
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                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0pt;margin-bottom:0pt;'><font style='font-size:10pt'>Attn:</font></p> </td>
        <td width="87%" valign=top style='padding:8.0pt 0in 0in 0in;'>
                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0pt;margin-bottom:0pt;'><font style='font-size:10pt'>Ms.&nbsp;Pamela A. Long, Assistant Director</font></p> </td> </tr></table>
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                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
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                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font style='font-size:10pt'>Ms.&nbsp;Brigitte Lippmann</font></p> </td> </tr></table>
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<p align="center" style=' margin-bottom:0pt; margin-top:8pt;'><u><font style='font-size:10pt'>BioFuel Energy Corp.</font></u></p>
<p align="center" style=' margin-bottom:0pt; margin-top:0pt;'><u><font style='font-size:10pt'>Registration Statement on Form S-1 </font></u></p>
<p align="center" style=' margin-bottom:0pt; margin-top:0pt;'><u><font style='font-size:10pt'>(File No. 333-139203)</font></u></p>
<p align="right" style=' margin-bottom:0pt; margin-top:8pt;'><font style='font-size:10pt'>June 7, 2007</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:8pt;'><font style='font-size:10pt'>Ladies and Gentlemen:</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:8pt; text-indent:10%;'><font style='font-size:10pt'>Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended (the &#147;</font><u><font style='font-size:10pt'>Securities Act</font></u><font style='font-size:10pt'>&#148;), BioFuel Energy Corp. (the &#147;</font><u><font style='font-size:10pt'>Company</font></u><font style='font-size:10pt'>&#148;) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement, as then amended, will become effective under the Securities Act by 4:00 p.m. (Eastern Daylight Time) on June 11, 2007, or as soon thereafter as practicable.</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:8pt; text-indent:10%;'><font style='font-size:10pt'>The Company hereby acknowledges that:</font></p>
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                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:6pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
        <td width="5%" valign=top style='padding:4.0pt 0in 0in 0in;'>
                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0pt;margin-bottom:0pt;'><font size=3><b>&#149;</b></font></p> </td>
        <td valign=top style='padding:6.0pt 0in 0in 0in;'>
                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0pt;margin-bottom:0pt;'><font style='font-size:10pt'>should the  Securities and Exchange Commission (the &#147;</font><u><font style='font-size:10pt'>Commission</font></u><font style='font-size:10pt'>&#148;) or 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;</font></p> </td> </tr></table>
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                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:6pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
        <td width="5%" valign=top style='padding:4.0pt 0in 0in 0in;'>
                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0pt;margin-bottom:0pt;'><font size=3><b>&#149;</b></font></p> </td>
        <td valign=top style='padding:6.0pt 0in 0in 0in;'>
                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0pt;margin-bottom:0pt;'><font style='font-size:10pt'>the action of the Commission or 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</font></p> </td> </tr></table>
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        <td width="10%" valign=top style='padding:6.0pt 0in 0in 0in;'>
                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:6pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
        <td width="5%" valign=top style='padding:4.0pt 0in 0in 0in;'>
                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0pt;margin-bottom:0pt;'><font size=3><b>&#149;</b></font></p> </td>
        <td valign=top style='padding:6.0pt 0in 0in 0in;'>
                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0pt;margin-bottom:0pt;'><font style='font-size:10pt'>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.</font></p> </td> </tr></table>
</div>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:12pt'>&nbsp;</font></p>
<!-- EEDocs PBStart--><hr noshade align="center" width="100%" size="2"><p style='page-break-before:always'></p><PAGE>
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<p align="right" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>2</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:12pt'>&nbsp;</font></p>

<p align="left" style=' margin-bottom:0pt; margin-top:8pt; text-indent:10%;'><font style='font-size:10pt'>It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Craig F. Arcella at (212) 474-1024 or Ronald Cami at (212) 474-1048 and then send written confirmation to the addressees listed on the cover of the Registration Statement.</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
<div align="left">
<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse;'>
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                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
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                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
        <td colspan="2" valign=bottom >
                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font style='font-size:10pt'>Very truly yours,</font><br> <br> <font STYLE='FONT-SIZE:10PT'>BIOFUEL ENERGY CORP.</font></p> </td> </tr>
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                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'>  </p> </td>
        <td width="2%" valign=bottom >
                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

      <td width="3%" valign=bottom >
        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><br>
           <font style='font-size:10pt'>By&nbsp;</font>  </p> </td>
        <td width="44%" valign=bottom style='border-bottom: solid black .5pt;'>

        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><br>
           <font style='font-size:10pt'>/s/ Michael N. Stefanoudakis</font></p> </td> </tr>
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                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
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                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
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                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
        <td valign=top >
                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font style='font-size:10pt'>Name: Michael N. Stefanoudakis</font><br> <font style='font-size:10pt'>Title: Vice President and General Counsel</font></p> </td> </tr></table>
</div>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:12pt'>&nbsp;</font></p>
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<PAGE>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>J.P. Morgan Securities Inc.</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>277 Park Avenue</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>New York, New York  10172</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>June 7, 2007</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><i><b><font style='font-size:10pt'>Via Facsimile and EDGAR Filing</font></b></i></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>Securities and Exchange Commission</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>Division of Corporation Finance</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>100 F Street, N.E.</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>Washington, D.C. 20549-7010</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>Attention: Pamela A. Long</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
<div align="left">
<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse;'>
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      <td width="13%" valign=bottom >
        <p align="center"  style=' margin-left:8.65pt;text-indent:-8.65pt;margin-top:2pt;margin-bottom:0pt;'><font style='font-size:10pt'>Re:</font></p>
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                        <p align="left"  style=' margin-left:0pt;text-indent:0pt;margin-top:2pt;margin-bottom:0pt;'><font style='font-size:10pt'>BioFuel Energy Corp. &#150; Registration Statement on Form S-1</font></p> </td> </tr>
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        <td valign=bottom >
                        <p align="center"  style=' margin-left:8.65pt;text-indent:-8.65pt;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
        <td valign=top >
                        <p align="left"  style=' margin-left:0pt;text-indent:0pt;margin-top:2pt;margin-bottom:0pt;'><font style='font-size:10pt'>(File No. 333-139203)</font></p> </td> </tr></table>
</div>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>Ladies and Gentlemen:</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt; text-indent:5%;'><font style='font-size:10pt'>Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the &#147;</font><u><font style='font-size:10pt'>Commission</font></u><font style='font-size:10pt'>&#148;) under the Securities Act of 1933, as amended (the &#147;</font><u><font style='font-size:10pt'>Securities Act</font></u><font style='font-size:10pt'>&#148;), the undersigned, as Representative of the several Underwriters, hereby joins in the request of BioFuel Energy Corp. that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement, as then amended, will become effective under the Securities Act at 4:00 p.m., Eastern time, on Monday, June 11, 2007, or as soon as practicable thereafter.</font></p>
<p align="justify" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt; text-indent:5%;'><font style='font-size:10pt'>Pursuant to Rule 460 of the Rules and Regulations of the Commission under the Securities Act regarding the distribution of preliminary prospectuses, we hereby advise the Commission that the distribution of the Preliminary Prospectus dated May 23, 2007 (the &#147;</font><u><font style='font-size:10pt'>Preliminary Prospectus</font></u><font style='font-size:10pt'>&#148;) commenced May 25, 2007 and continued through June 11, 2007. Seventeen thousand five hundred forty-one (17,541) copies of the Preliminary Prospectus were distributed to prospective underwriters, institutional investors, dealers and others.</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
<p align="center" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
<p align="center" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
<p align="center" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>[Remainder of the page intentionally left blank]</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
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<p align="left" style=' margin-bottom:0pt; margin-top:0pt; text-indent:7%;'>
<font style='font-size:10pt'>In connection with the distribution of the Preliminary Prospectus for the above-mentioned issue, the underwriters have confirmed that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
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        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

      <td valign=bottom width="3%" >
        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
        <td colspan="2" valign=bottom >
                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font style='font-size:10pt'>Very truly yours,</font></p> </td> </tr>
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      <td valign=bottom width="48%" >
        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

      <td valign=bottom width="3%" >
        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
        <td colspan="2" valign=bottom >
                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td> </tr>
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      <td valign=bottom width="48%" >
        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

      <td valign=bottom width="3%" >
        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
        <td colspan="2" valign=bottom >
                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font style='font-size:10pt'>J.P. Morgan Securities Inc.</font></p>
            <p align="left" style=' margin-left:.6in;margin-right:0in;text-indent:-8.65pt;margin-top:0in;margin-bottom:0in;'><font style='font-size:10pt'>For itself and on behalf of the</font></p>
            <p align="left" style=' margin-left:.6in;margin-right:0in;text-indent:-8.65pt;margin-top:0in;margin-bottom:0in;'><font style='font-size:10pt'>Several Underwriters</font></p> </td> </tr>
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                        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'>  </p> </td>

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        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

      <td width="7%" valign=bottom >
        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font style='font-size:10pt'>By:&nbsp;&nbsp;</font></p>
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      <td width="44%" valign=bottom style='border-bottom: solid black .5pt;'>
        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><br> <font style='font-size:10pt'>/s/ Richard Sesny</font></p> </td> </tr>
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        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

      <td valign=top width="3%" >
        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

      <td valign=top width="5%" >
        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font style='font-size:10pt'>Name:</font></p>
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      <td valign=top width="44%" >
        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font style='font-size:10pt'>Richard Sesny</font></p> </td> </tr>
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      <td valign=top width="48%" >
        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

      <td valign=top width="3%" >
        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

      <td valign=top width="5%" >
        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font style='font-size:10pt'>Title:&nbsp;</font></p>
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      <td valign=top width="44%" >
        <p align="left" style=' margin-left:0pt;text-indent:0pt;margin-top:0in;margin-bottom:0pt;'><font style='font-size:10pt'>Vice President</font></p> </td> </tr></table>
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<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
<p align="center" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>-2-</font></p>
<p align="left" style=' margin-bottom:0pt; margin-top:0pt;'><font style='font-size:10pt'>&nbsp;</font></p>
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