Original letter from the sec via email which prompted them to get off their puckus and file an 8K
July 23, 2014
Via E-mail
Vince M. Guest
President and Chief Executive Officer, Principal Financial Officer, Principal Accounting Officer
and Director
Universal Bioenergy, Inc.
19800 Mac Arthur Blvd., Suite 300
Irvine, CA 92612
Re: Universal Bioenergy, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2012
Filed April 15, 2013
File No. 333-123465
Response letter dated July 16, 2014
Dear Mr. Guest:
We have completed our review of your filings. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Mara L. Ransom
Mara L. Ransom
Assistant Director
The difference between beer and your opinion is that I asked for a beer
