# EDGAR Filing Document

**Accession Number:** 0001705873
**File Stem:** 0000000000-23-001607
**Filing Date:** 2023-2
**Character Count:** 6708
**Document Hash:** 5efb04349edcd3f31114619c3daf4b62
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001607.hdr.sgml**: 20230411

**ACCESSION NUMBER**: 0000000000-23-001607

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230216

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Berry Corp (bry)
- **CENTRAL INDEX KEY:** 0001705873
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **IRS NUMBER:** 815410470
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 16000 N. DALLAS PARKWAY, SUITE 500
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75248
- **BUSINESS PHONE:** 214-453-2920

**MAIL ADDRESS:**
- **STREET 1:** 16000 N. DALLAS PARKWAY, SUITE 500
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75248

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Berry Petroleum Corp
- **DATE OF NAME CHANGE:** 20170504
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001705873-22-000007

## Text-Extract

```

United States securities and exchange commission logo

                            February 16, 2023

       Michael S. Helm
       Chief Financial Officer and Chief Accounting Officer
       Berry Corporation (bry)
       16000 Dallas Parkway, Suite 500
       Dallas, Texas 75248

                                                        Re: Berry Corporation
(bry)
                                                            Form 10-K for
Fiscal Year Ended December 31, 2021
                                                            Response dated
January 13, 2023
                                                            File No. 001-38606

       Dear Michael S. Helm:

              We have reviewed your January 13, 2023 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments 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 our
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       December 14, 2022 letter.

       Form 10-K for Fiscal Year Ended December 31, 2021

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       How We Plan and Evaluate Operations
       Operating Expenses, page 70

   1.                                                   We have considered your
responses to comment 1 in our letter dated November 4, 2022
                                                        and comment 1 in our
letter dated December 14, 2022. However, we do not believe that
                                                        the presentation of the
measure Operating Expenses, or the alternatively titled measure
                                                        and presentation you
have proposed, is appropriate. Please revise your presentation as
                                                        necessary.
       Non-GAAP Financial Measures, page 91

   2.                                                   We note from your
response to prior comment 3 that your reconciliations of Basic and
 Michael S. Helm
Berry Corporation (bry)
February 16, 2023
Page 2
         Diluted EPS on Adjusted Net Income (Loss) per share will not be
provided on a per
         adjustment basis. Please further revise your presentation to
separately present each
         adjustment in the reconciliation of Basic and Diluted Adjusted Net
Income (Loss) per
         share.
       You may contact Jennifer O'Brien at 202-551-3721 or Ethan Horowitz at
202-551-3311
with any questions.

FirstName LastNameMichael S. Helm                            Sincerely,
Comapany NameBerry Corporation (bry)
                                                             Division of
Corporation Finance
February 16, 2023 Page 2                                     Office of Energy &
Transportation
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 16, 2023

Michael S. Helm  
Chief Financial Officer and Chief Accounting Officer  
Berry Corporation (bry)  
16000 Dallas Parkway, Suite 500  
Dallas, Texas 75248

**Re: Berry Corporation (bry)**  
**Form 10-K for Fiscal Year Ended December 31, 2021**  
**Response dated January 13, 2023**  
**File No. 001-38606**

Dear Michael S. Helm:

We have reviewed your January 13, 2023 response to our comment letter and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to these comments 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 our comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 14, 2022 letter.

Form 10-K for Fiscal Year Ended December 31, 2021

Management's Discussion and Analysis of Financial Condition and Results of Operations

How We Plan and Evaluate Operations

Operating Expenses, page 70

1. We have considered your responses to comment 1 in our letter dated November 4, 2022 and comment 1 in our letter dated December 14, 2022. However, we do not believe that the presentation of the measure Operating Expenses, or the alternatively titled measure and presentation you have proposed, is appropriate. Please revise your presentation as necessary.

Non-GAAP Financial Measures, page 91

2. We note from your response to prior comment 3 that your reconciliations of Basic and

Michael S. Helm
Berry Corporation (bry)
February 16, 2023
Page 2

Diluted EPS on Adjusted Net Income (Loss) per share will not be provided on a per adjustment basis. Please further revise your presentation to separately present each adjustment in the reconciliation of Basic and Diluted Adjusted Net Income (Loss) per share.

You may contact Jennifer O'Brien at 202-551-3721 or Ethan Horowitz at 202-551-3311 with any questions.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation