# EDGAR Filing Document

**Accession Number:** 0000010048
**File Stem:** 0001140361-26-002675
**Filing Date:** 2026-1
**Character Count:** 2118
**Document Hash:** 3b66fe6f7012c5ca6db3cb8302ea9d89
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-002675.hdr.sgml**: 20260422

**ACCESSION NUMBER**: 0001140361-26-002675

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260128

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BARNWELL INDUSTRIES INC
- **CENTRAL INDEX KEY:** 0000010048
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 720496921
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0930

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

**BUSINESS ADDRESS:**
- **STREET 1:** 24 GREENWAY PLAZA
- **STREET 2:** SUITE 1800Q
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77046
- **BUSINESS PHONE:** 713-906-5705

**MAIL ADDRESS:**
- **STREET 1:** 24 GREENWAY PLAZA
- **STREET 2:** SUITE 1800Q
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77046

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BMA CORP/TN
- **DATE OF NAME CHANGE:** 19770324

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BARNWELL OFFSHORE INC
- **DATE OF NAME CHANGE:** 19671101

#### BARNWELL INDUSTRIES INC.

#### 1100 Alakea Street, Suite 500

#### Honolulu, Hawaii 96813-2840
(808) 531-8400

January 28, 2026

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Barnwell Industries Inc.

Registration Statement on Form S-3

Filed January 12, 2026

File No. 333-292684

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Barnwell Industries Inc. hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 PM Eastern Time, January 30, 2026, or as soon as practicable thereafter.

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| |
|:---|
| Very truly yours, |
| Barnwell Industries Inc. |
| By: /s/ Philip F. Patman, Jr.  |
| Philip F. Patman, Jr. |
| Chief Financial Officer |

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