<SEC-DOCUMENT>0000930413-22-000450.txt : 20220308
<SEC-HEADER>0000930413-22-000450.hdr.sgml : 20220308
<ACCEPTANCE-DATETIME>20220308103010
ACCESSION NUMBER:		0000930413-22-000450
CONFORMED SUBMISSION TYPE:	AW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220308
DATE AS OF CHANGE:		20220308

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			REX AMERICAN RESOURCES Corp
		CENTRAL INDEX KEY:			0000744187
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL ORGANIC CHEMICALS [2860]
		IRS NUMBER:				311095548
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		AW
		SEC ACT:		
		SEC FILE NUMBER:	333-255278
		FILM NUMBER:		22720685

	BUSINESS ADDRESS:	
		STREET 1:		7720 PARAGON ROAD
		CITY:			DAYTON
		STATE:			OH
		ZIP:			45459
		BUSINESS PHONE:		9372763931

	MAIL ADDRESS:	
		STREET 1:		7720 PARAGON ROAD
		CITY:			DAYTON
		STATE:			OH
		ZIP:			45459

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	REX STORES CORP
		DATE OF NAME CHANGE:	19930915

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AUDIO VIDEO AFFILIATES INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>AW
<SEQUENCE>1
<FILENAME>c103209_aw.htm
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">[REX AMERICAN RESOURCES CORPORATION LETTERHEAD]</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">March 8, 2022</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">100 F Street NE</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Attn: Office of Life Services</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 11pt Times New Roman, Times, Serif; width: 100%">
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  <TD STYLE="width: 6%">Re:</TD>
  <TD STYLE="width: 94%"><B>REX American Resources Corporation</B>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD><B>Registration Statement on Form S-3</B>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD><B>SEC File No. 333-255278</B>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD><B>Request for Withdrawal</B>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&#9;</P>


<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Ladies and Gentlemen:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Pursuant to Rule 477 of the Securities Act of 1933, as amended (the &ldquo;Securities
Act&rdquo;), REX American Resources Corporation (the &ldquo;Registrant&rdquo;) hereby requests that the above-referenced Registration
Statement No. 333-255278, filed with the Commission on March 16, 2021 (the &ldquo;Registration Statement&rdquo;), be withdrawn effective
immediately. The grounds upon which the Registrant is making this application for withdrawal are that the Registrant does not intend to
proceed with the offering of the securities registered on the Registration Statement. The Registration Statement has not been declared
effective and no securities have been sold pursuant to the Registration Statement.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">The Registrant also requests that all fees paid to the Commission in connection
with the filing of the Registration Statement be credited to the Registrant&rsquo;s account with the Commission for future use pursuant
to Rule 457(p).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">It is our understanding that, under Rule 477, this application for withdrawal
of the Registration Statement will be deemed granted as of the date that it is filed with the Commission unless, within fifteen days after
such date, the Registrant receives notice from the Commission that this application will not be granted.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">If you should have any questions regarding this application, please contact
Edward M. Kress of Dinsmore &amp; Shohl LLP at (937) 449-2830.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Sincerely,</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">REX AMERICAN RESOURCES CORPORATION</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">By: <U>/s/ Douglas L. Bruggeman&#9;</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">Vice President &ndash; Finance and</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">Chief Financial Officer</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">cc:&#9;&nbsp;&nbsp;Edward M. Kress, Dinsmore &amp; Shohl LLP</P>
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