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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000950136-07-004108.txt : 20070730
<SEC-HEADER>0000950136-07-004108.hdr.sgml : 20070730
<ACCEPTANCE-DATETIME>20070612060823
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950136-07-004108
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070612

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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		<BR>
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	 </P>
	 <P STYLE="line-height:21.333px; margin:0px; font-size:18.667px"
	  ALIGN="center">
		<B>BioFuel Energy Corp.</B>
	 </P>
	 <P STYLE="line-height:21.333px; margin:0px; font-size:18.667px"
	  ALIGN="center">
		<B>1801 Broadway, Suite 1060</B>
	 </P>
	 <P STYLE="line-height:21.333px; margin:0px; font-size:18.667px"
	  ALIGN="center">
		<B>Denver, CO 80202</B>
	 </P>
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		<BR>
	 </P>
	 <P STYLE="margin:0px">
		<BR>
	 </P>
	 <P STYLE="line-height:18.667px; margin:0px; font-size:16px">
		United States Securities and Exchange Commission
	 </P>
	 <P STYLE="line-height:18.667px; margin:0px; font-size:16px">
		100 F Street, N.E.
	 </P>
	 <P STYLE="line-height:18.667px; margin:0px; font-size:16px">
		Washington, D.C. 20549-7010
	 </P>
	 <P STYLE="margin:0px">
		<BR>
	 </P>
	 <P
	  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:-18.667px; font-size:16px">
		Attn: &nbsp;
	 </P>
	 <P
	  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:-18.667px; text-indent:48px; font-size:16px">
		Ms. Pamela A. Long, Assistant Director<BR>
		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ms. Brigitte Lippmann
	 </P>
	 <P
	  STYLE="line-height:18.667px; margin:0px; text-indent:48px; font-size:16px">
		<BR>
	 </P>
	 <P STYLE="margin:0px">
		<BR>
	 </P>
	 <P
	  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:16px; padding-left:48px; padding-right:96px; font-size:16px"
	  ALIGN="center">
		<U>BioFuel Energy Corp.<BR> Registration Statement on Form S-1 <BR> (File
		No. 333-139203)</U>
	 </P>
	 <P
	  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:16px; font-size:16px"
	  ALIGN="right">
		June 12, 2007
	 </P>
	 <P
	  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:16px; font-size:16px">
		Ladies and Gentlemen:
	 </P>
	 <P
	  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:16px; text-indent:96px; font-size:16px">
		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;<U>Securities Act</U>&#148;), BioFuel Energy Corp. (the
		&#147;<U>Company</U>&#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 12, 2007, or as soon thereafter as
		practicable. &nbsp;This request supercedes our request of June 7, 2007
		requesting that effectiveness occur at 4:00 p.m. on June 11, 2007.
	 </P>
	 <P
	  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:16px; text-indent:96px; font-size:16px">
		The Company hereby acknowledges that:
	 </P>
	 <P
	  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:-18.667px; padding-left:144px; text-indent:-48px; font-family:Symbol; font-size:16px">
		<FONT FACE="Symbol">&middot;</FONT>
	 </P>
	 <P
	  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:16px; padding-left:144px; font-size:16px">
		<FONT FACE="Times New Roman">should the &nbsp;Securities and Exchange
		Commission (the &#147;</FONT><U>Commission</U>&#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;
	 </P>
	 <P
	  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:-18.667px; padding-left:144px; text-indent:-48px; font-family:Symbol; font-size:16px">
		<FONT FACE="Symbol">&middot;</FONT>
	 </P>
	 <P
	  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:16px; padding-left:144px; font-size:16px">
		<FONT FACE="Times New Roman">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>
	 <P
	  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:-18.667px; padding-left:144px; text-indent:-48px; font-family:Symbol; font-size:16px">
		<FONT FACE="Symbol">&middot;</FONT>
	 </P>
	 <P
	  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:16px; padding-left:144px; font-size:16px">
		<FONT FACE="Times New Roman">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>
	 <P STYLE="margin-top:0px; margin-bottom:16px">
		<BR> <BR>
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		<BR>
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		<BR>
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	 <PAGE>
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	  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:32px; font-size:16px; "
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		2
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		<BR>
	 </P>
	 <P
	  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:16px; text-indent:96px; font-size:16px">
		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.
	 </P>
	 <TABLE STYLE="font-size:13.333px" CELLSPACING="0" WIDTH="100%">
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			 <P STYLE="font-size:2pt">
				&nbsp;
			 </P>
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		  <TD VALIGN="top" WIDTH="2%" COLSPAN="2">
			 <P
			  STYLE="line-height:22.667px; margin-top:0px; margin-bottom:14.4px; font-size:16px">
				Very truly yours,
			 </P>
		  </TD>
		</TR>
		<TR>
		  <TD VALIGN="top" WIDTH="50%">
			 <P STYLE="font-size:2pt">
				&nbsp;
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		  <TD VALIGN="top" WIDTH="2%" COLSPAN="2">
			 <P
			  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:16px; font-size:16px">
				BIOFUEL ENERGY CORP.
			 </P>
		  </TD>
		</TR>
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		  <TD VALIGN="top" WIDTH="50%">
			 <P STYLE="font-size:2pt">
				&nbsp;
			 </P>
		  </TD>
		  <TD VALIGN="top" WIDTH="2%">
			 <P STYLE="line-height:18.667px; margin:0px; font-size:16px">
				By
			 </P>
		  </TD>
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			 <P STYLE="font-size:2pt">
				&nbsp;
			 </P>
		  </TD>
		</TR>
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		  <TD VALIGN="top" WIDTH="50%">
			 <P STYLE="font-size:2pt">
				&nbsp;
			 </P>
		  </TD>
		  <TD VALIGN="top" WIDTH="2%">
			 <P STYLE="font-size:2pt">
				&nbsp;
			 </P>
		  </TD>
		  <TD STYLE="border-bottom:1px solid #000000" VALIGN="top" WIDTH="48%">
			 <P
			  STYLE="line-height:18.667px; margin:0px; padding-left:24px; font-size:16px">
				/s/ Michael N. Stefanoudakis
			 </P>
		  </TD>
		</TR>
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		  <TD VALIGN="top" WIDTH="50%">
			 <P STYLE="font-size:2pt">
				&nbsp;
			 </P>
		  </TD>
		  <TD VALIGN="top" WIDTH="2%">
			 <P STYLE="font-size:2pt">
				&nbsp;
			 </P>
		  </TD>
		  <TD VALIGN="top" WIDTH="48%">
			 <P
			  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:-18.667px; font-size:16px">
				Name:<A NAME="Signor"></A>
			 </P>
			 <P
			  STYLE="line-height:18.667px; margin:0px; text-indent:48.467px; font-size:16px">
				Michael N. Stefanoudakis
			 </P>
		  </TD>
		</TR>
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		  <TD STYLE="border-bottom:0px solid #000000" VALIGN="top" WIDTH="50%">
			 <P STYLE="font-size:2pt">
				&nbsp;
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		  </TD>
		  <TD STYLE="border-bottom:0px solid #000000" VALIGN="top" WIDTH="2%">
			 <P STYLE="font-size:2pt">
				&nbsp;
			 </P>
		  </TD>
		  <TD VALIGN="top" WIDTH="48%">
			 <P
			  STYLE="line-height:18.667px; margin-top:0px; margin-bottom:-18.667px; padding-left:48px; text-indent:-48px; font-size:16px">
				Title:<A NAME="Title"></A>
			 </P>
			 <P
			  STYLE="line-height:18.667px; margin:0px; padding-left:48px; font-size:16px">
				Vice President and General Counsel
			 </P>
		  </TD>
		</TR>
	 </TABLE>
	 <P STYLE="margin-top:32px; margin-bottom:24px">
		<BR>
	 </P>
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		<BR> <BR>
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		<BR>
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		<BR>
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