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Replies to post #33835 on Universal Bioenergy Inc. (fka UBRG)
EarnestDD
08/28/14 11:39 AM
#33836 RE: DDGUY #33835
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