<SEC-DOCUMENT>0000899681-21-000014.txt : 20210423
<SEC-HEADER>0000899681-21-000014.hdr.sgml : 20210423
<ACCEPTANCE-DATETIME>20210324165802
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000899681-21-000014
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210324

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BARNWELL INDUSTRIES INC
		CENTRAL INDEX KEY:			0000010048
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				720496921
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1100 ALAKEA ST.
		STREET 2:		SUITE 2900
		CITY:			HONOLULU
		STATE:			HI
		ZIP:			96813
		BUSINESS PHONE:		808-531-8400

	MAIL ADDRESS:	
		STREET 1:		1100 ALAKEA ST.
		STREET 2:		SUITE 2900
		CITY:			HONOLULU
		STATE:			HI
		ZIP:			96813

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BMA CORP/TN
		DATE OF NAME CHANGE:	19770324

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BARNWELL OFFSHORE INC
		DATE OF NAME CHANGE:	19671101
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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    <div style="text-align: center; font-weight: bold;">BARNWELL INDUSTRIES, INC.</div>
    <div style="text-align: center; font-weight: bold;">1100 Alakea Street, Suite 2900</div>
    <div style="text-align: center; font-weight: bold;">Honolulu, Hawaii 96813</div>
    <div style="text-align: center; margin-left: 342.7pt; margin-top: 12pt;">March 24, 2021</div>
    <div style="margin-top: 12pt;"><u>BY EDGAR</u></div>
    <div style="margin-top: 12pt;"><br>
    </div>
    <div>Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>100 F. Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div>Attention:&#160; Timothy Collins</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z24df5af7ecca486e9d947977434679eb" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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          <td style="width: 36pt; vertical-align: top; align: right; font-weight: bold;">Re:</td>
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            <div style="font-weight: bold;">Barnwell Industries, Inc.<br>
              Registration Statement on Form S-3<br>
              File No.&#160;333-254365</div>
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    <div style="margin-top: 12pt;">Ladies and Gentlemen:</div>
    <div style="text-align: justify; text-indent: 24.5pt; margin-top: 6pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), Barnwell Industries, Inc.
      (the &#8220;Company&#8221;) hereby requests that the effective date of the above-referenced Registration Statement (filed with the Securities and Exchange Commission on March 16, 2021) be accelerated so that it may become effective at 4:00 P.M. (Eastern Time),
      on March 26, 2021, or as soon as possible thereafter.</div>
    <div style="text-align: justify; text-indent: 24.5pt; margin-top: 12pt;">Please notify Christopher Doyle of Stroock&#160;&amp; Stroock&#160;&amp; Lavan LLP, counsel to the Company, by email
      (cdoyle@stroock.com) or by telephone (212-806-5641) to confirm the effectiveness of the Registration Statement or if you require additional information.</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
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            <div>Very truly yours,</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <td style="width: 50%; vertical-align: top; padding-bottom: 1px;">&#160;</td>
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            <div>
              <div>/s/ Alexander C. Kinzler</div>
            </div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div>Alexander C. Kinzler</div>
          </td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div>Chief Executive Officer</div>
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