# EDGAR Filing Document

**Accession Number:** 0001141197
**File Stem:** 0000000000-25-009920
**Filing Date:** 2025-9
**Character Count:** 4704
**Document Hash:** 3e29f2eecaf03bcbf917a319e6581465
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009920.hdr.sgml**: 20260122

**ACCESSION NUMBER**: 0000000000-25-009920

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250912

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PEDEVCO CORP
- **CENTRAL INDEX KEY:** 0001141197
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 223755993
- **STATE OF INCORPORATION:** TX
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-35922

**BUSINESS ADDRESS:**
- **STREET 1:** 575 N. DAIRY ASHFORD
- **STREET 2:** ENERGY CENTER II, SUITE 210
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77079
- **BUSINESS PHONE:** 855-733-3826

**MAIL ADDRESS:**
- **STREET 1:** 575 N. DAIRY ASHFORD
- **STREET 2:** ENERGY CENTER II, SUITE 210
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77079

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BLAST ENERGY SERVICES, INC.
- **DATE OF NAME CHANGE:** 20050610

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VERDISYS INC
- **DATE OF NAME CHANGE:** 20010523
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001654954-25-003703

## Text-Extract

```

                                                            September 12, 2025

Paul Pinkston
Chief Accounting Officer
Pedevco Corp
575 N. Dairy Ashford
Suite 210
Houston, Texas 77079

       Re: Pedevco Corp
           Form 10-K for the Fiscal Year ended December 31, 2024
           Filed March 31, 2025
           File No. 001-35922
Dear Paul Pinkston:

       We have reviewed your August 25, 2025 response to our comment letter and
have the
following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our August
11, 2025 letter.

Form 10-K for the Fiscal Year ended December 31, 2024
Business
Production, Sales Price and Production Costs, page 20

1.     We have read your response to prior comment 1 and note your illustration
presents oil
       and natural gas liquids production as    Boe    volumes. However, the
production
       volumes are required to be expressed on an oil-equivalent-barrels basis,
i.e. as    Bbls.

       Please confirm that you will conform the disclosures accordingly, and
will disclose
       production for each field that comprises 15% or more of your proved
reserves and
       your total annual production volumes for the applicable periods to
comply with Item
       1204(a) of Regulation S-K.
 September 12, 2025
Page 2

Supplemental Information on Oil and Gas Producing Activities (Unaudited)
Reserves, page 112

2.     We note that in your response to prior comment 6, you identify various
inadvertent
       errors in the reconciliation of total proved reserves and have therefore
included
       corrections in the illustration provided in your response.

       Please confirm that corresponding disclosures in your next report will
incorporate the
       corrections identified in your response, including appropriate revisions
to the
       explanations of the changes that occurred, and that you will similarly
incorporate the
       corrections in your reconciliation of the changes in the standardized
measure.

3.     We have read your response to prior comment 10 including your
explanation of the
       factors contributing to the changes in your previously adopted
development plans.

       Please confirm that your next report will include disclosure regarding
the facts and
       circumstances underlying material revisions that are attributed to
moving or
       rescheduling development of previously disclosed proved undeveloped
locations,
       outside of or beyond the initially adopted five-year development plan,
to comply with
       Item 1203(b) of Regulation S-K and FASB ASC 932-235-50-10.

       Please contact John Hodgin at 202-551-3699 or Karl Hiller at
202-551-3686 if you
have any questions regarding the comments.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._