<SEC-DOCUMENT>0001437749-15-020526.txt : 20151214
<SEC-HEADER>0001437749-15-020526.hdr.sgml : 20151214
<ACCEPTANCE-DATETIME>20151112113207
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-15-020526
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20151112

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FutureFuel Corp.
		CENTRAL INDEX KEY:			0001337298
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL ORGANIC CHEMICALS [2860]
		IRS NUMBER:				203340900
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8235 FORSYTH BOULEVARD SUITE 400
		CITY:			CLAYTON
		STATE:			MO
		ZIP:			63105
		BUSINESS PHONE:		805-565-9800

	MAIL ADDRESS:	
		STREET 1:		8235 FORSYTH BOULEVARD SUITE 400
		CITY:			CLAYTON
		STATE:			MO
		ZIP:			63105

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Viceroy Acquisition CORP
		DATE OF NAME CHANGE:	20050829
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD><TITLE>ff20151112_corresp.htm</TITLE>
<!-- Created by RDG HTML Converter -->
</HEAD>
<BODY style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px">
<P id=PARA1 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P><IMG src="logo.jpg" width=181 height=53>
<P id=PARA2 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA3 style="TEXT-ALIGN: center; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif"></FONT>&nbsp;</P>
<P style="TEXT-ALIGN: center; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">November 12, 2015</FONT></P>
<P id=PARA4 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA5 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">Mr. John Cash</FONT></P>
<P id=PARA6 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">Accounting Branch Chief</FONT></P>
<P id=PARA7 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">Office of Manufacturing and Construction</FONT></P>
<P id=PARA8 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">United States Securities and Exchange Commission</FONT></P>
<P id=PARA9 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">Washington, D.C. 20549</FONT></P>
<P id=PARA10 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA11 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25; TEXT-INDENT: 36pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; FutureFuel Corp.</FONT></P>
<P id=PARA12 style="MARGIN-BOTTOM: 0px; MARGIN-LEFT: 72pt; MARGIN-TOP: 0px; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">Form 10-K for the Year Ended December&nbsp;31, 2014</FONT></P>
<P id=PARA13 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25; TEXT-INDENT: 72pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">Filed March&nbsp;13, 2015</FONT></P>
<P id=PARA14 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25; TEXT-INDENT: 72pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">File No. 1-35103</FONT></P>
<P id=PARA15 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA16 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">Dear Mr. Cash:</FONT></P>
<P id=PARA17 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA18 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">Receipt of your letter dated November&nbsp;2, 2015 regarding the above-referenced filing is hereby acknowledged. Your letter is your response to FutureFuel Corp.&#8217;s (the &#8220;<I><B>Company</B></I>&#8221;) September 15, 2015 response to your comment letter of August 24, 2015. Below is the Company&#8217;s response to the comments contained in your letter of November 2, 2015. Your comments are set forth below in bold and italics and our response follows.</FONT></P>
<P id=PARA19 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA20 style="TEXT-ALIGN: justify; MARGIN: 0pt 0pt 0pt 36pt; LINE-HEIGHT: 1.25; TEXT-INDENT: -36pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif"><I><B><U>Management&#8217;s Discussion and Analysis of Financial Condition and Results&#8230;page 34</U></B></I></FONT></P>
<P id=PARA21 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA22 style="TEXT-ALIGN: justify; MARGIN: 0pt 0pt 0pt 36pt; LINE-HEIGHT: 1.25; TEXT-INDENT: -36pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif"><I><B><U>Fiscal Year ended December 31, 2014 Compared to Fiscal Year &#8230;, page 36</U></B></I></FONT></P>
<P id=PARA23 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<TABLE id=MTAB25  style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif; WIDTH: 100%; TEXT-INDENT: 0px" cellSpacing=0 cellPadding=0 border=0>

<TR>
<TD style="WIDTH: 36pt; VERTICAL-ALIGN: top">
<P id=PARA26 style="MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify; MARGIN-TOP: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif"><I><B>1. </B></I><I><B></B></I><I><B></B></I></FONT></P></TD>
<TD style="VERTICAL-ALIGN: top">
<P id=PARA27 style="MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify; MARGIN-TOP: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif"><I><B></B></I><I><B></B></I><I><B>We note your response to prior comment two. You indicate that you excluded expenses that may require cash settlement from your non-GAAP liquidity measure as they were included in the exception provided for interest, taxes, depreciation and amortization. Pursuant to Item 10(e)(1)(ii)(A) of Regulation S-K, a registrant must not exclude charges or liabilities that required, or will require, cash settlement, or would have required cash settlement absent an ability to settle in another manner, from non-GAAP liquidity measures, other than the measures EBIT and EBITDA. This provision only relates to the adjustments specified by those acronyms. It continues to appear to us that it is not appropriate to exclude expenses that required, or may require cash settlement from a non-GAAP liquidity measure. Please revise your disclosures in future filings. Alternatively, if you present Adjusted EBITDA because it is a material term identified in a material credit agreement, please revise your disclosures in future filings to comply with our response to Question 102.09 of the C&amp;DIs related to Non-GAAP Financial Measures.</B></I></FONT></P></TD></TR></TABLE>
<P id=PARA28 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA29 style="TEXT-ALIGN: justify; MARGIN: 0pt 0pt 0pt 36pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">In future filings we will not exclude transactions that require cash settlements from adjusted EBIDTA.</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN: 0pt 0pt 0pt 36pt; LINE-HEIGHT: 1.25">&nbsp;</P>
<P id=PARA31 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">If you have any questions regarding anything set forth above, please do not hesitate to contact the undersigned.</FONT></P>
<P id=PARA32 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<TABLE  style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif; WIDTH: 100%; TEXT-INDENT: 0px" cellSpacing=0 cellPadding=0>

<TR>
<TD style="WIDTH: 50%">
<P id=PARA61 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt">&nbsp;</P></TD>
<TD style="MARGIN-BOTTOM: 0px; WIDTH: 50%; MARGIN-TOP: 0px">
<P id=PARA62 style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">Sincerely,</FONT></P>
<P id=PARA34 style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA35 style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">/s/ Rose Sparks</FONT></P>
<P id=PARA36 style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA37 style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">Rose Sparks,</FONT></P>
<P id=PARA38 style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">Chief Financial Officer</FONT></P></TD></TR></TABLE>
<P id=PARA33 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25; TEXT-INDENT: 216pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif"></FONT>&nbsp;</P>
<P style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25; TEXT-INDENT: 216pt">&nbsp;</P>
<P id=PARA40 style="TEXT-ALIGN: center; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif"><B></B></FONT>&nbsp;</P>
<P style="TEXT-ALIGN: center; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif"><B></B></FONT>&nbsp;</P>
<P style="TEXT-ALIGN: center; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif"><B></B></FONT>&nbsp;</P>
<P style="TEXT-ALIGN: center; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif"><B>&nbsp;</P>
<P id=PARA40 style="TEXT-ALIGN: center; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif"><B>FutureFuel Corp.</B></FONT></P>
<P id=PARA41 style="TEXT-ALIGN: center; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif"><B>8235 Forsyth Blvd., 4</B><SUP style="vertical-align: baseline; position: relative; bottom:.33em;"><B>th</B></SUP><B> Floor, Clayton, Missouri 63105</B></FONT></P>
<P id=PARA42 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA43 style="TEXT-ALIGN: center; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif"><B>Direct Line: (</B><B>314</B><B>) </B><B>854</B><B>-</B><B>8351</B><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fax: (</B><B>314</B><B>) </B><B>889</B><B>-</B><B>9603</B><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e-mail: </B><B>jordyfederko@ffcmail.com</B></FONT></B></FONT><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT>
<P id=PARA45 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA46 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA47 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA48 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA49 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA50 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA51 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA52 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA53 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA54 style="MARGIN-BOTTOM: 0pt; MARGIN-TOP: 0pt"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA55 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P>
<P id=PARA56 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif"></FONT>&nbsp;</P>
<P id=PARA59 style="TEXT-ALIGN: justify; MARGIN: 0pt; LINE-HEIGHT: 1.25"><FONT style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman, Times, serif">&nbsp;</FONT></P></BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>logo.jpg
<TEXT>
begin 644 logo.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  (! 0(! 0(" @(" @(" P4# P,#
M P8$! ,%!P8'!P<&!P<("0L)" @*" <'"@T*"@L,# P,!PD.#PT,#@L,# S_
MVP!# 0(" @,# P8# P8," <(# P,# P,# P,# P,# P,# P,# P,# P,# P,
M# P,# P,# P,# P,# P,# P,# P,# S_P  1"  U +4# 2(  A$! Q$!_\0
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M"A]G8-*6\8?&_P :EKB?:94M)+VZ+RRD9'[N)79L9&$C[8K]I?\ B!Q\/_\
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MJFJ;22HEN'8MM!)(C7:@))"@DFN%_P""D/\ P2#_ &??^"J7CWP[X@^*VO\
MB&6X\*V#Z?IUMI7B2.TM84>0R2/LVM^\8[06SR(T':N._P"(6[]AS_HC4O\
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=%% !1110 4444 %%%% !1110 4444 %%%% '_]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
