# EDGAR Filing Document

**Accession Number:** 0001812447
**File Stem:** 0001096906-25-001546
**Filing Date:** 2025-9
**Character Count:** 2071
**Document Hash:** a5835690e260a764bee1b72d14a542c6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001096906-25-001546.hdr.sgml**: 20260224

**ACCESSION NUMBER**: 0001096906-25-001546

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250919

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Sky Quarry Inc.
- **CENTRAL INDEX KEY:** 0001812447
- **STANDARD INDUSTRIAL CLASSIFICATION:** HAZARDOUS WASTE MANAGEMENT [4955]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 841803091
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 707 W. 700 S.
- **STREET 2:** SUITE 101
- **CITY:** WOODS CROSS
- **STATE:** UT
- **ZIP:** 84087
- **BUSINESS PHONE:** 424-394-1090

**MAIL ADDRESS:**
- **STREET 1:** 707 W. 700 S.
- **STREET 2:** SUITE 101
- **CITY:** WOODS CROSS
- **STATE:** UT
- **ZIP:** 84087

**Sky Quarry Inc.**

700 W. 700 South, Suite 101

Woods Cross, UT 84087

September 19, 2025

U.S. Securities and Exchange Commission<br>100 F Street, N.E.<br>Washington, DC 20549<br>Attn: Anuja Majmudar and Kevin Dougherty

**Re:** **Sky Quarry Inc.**

**Registration Statement on Form S-1 (File No. 333-288770)**

Ladies and Gentlemen,

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sky Quarry Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-1 (the "Registration Statement") and declare the Registration Statement effective at 4:00 p.m. (Eastern Time) on Tuesday, September 23, 2025, or as soon thereafter as practicable.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888, ext. 100.

Respectfully,

Sky Quarry Inc.

By: /s/ Marcus Laun

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Marcus Laun

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;President

cc: Louis A. Bevilacqua, Esq.