# EDGAR Filing Document

**Accession Number:** 0001842556
**File Stem:** 0001213900-25-061089
**Filing Date:** 2025-7
**Character Count:** 3268
**Document Hash:** a6593ac7d53ab72268a4e8b04ea3b918
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-061089.hdr.sgml**: 20250910

**ACCESSION NUMBER**: 0001213900-25-061089

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250702

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** EON Resources Inc.
- **CENTRAL INDEX KEY:** 0001842556
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 854359124
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 3730 KIRBY DRIVE, SUITE 1200
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77098
- **BUSINESS PHONE:** 713.834.1145

**MAIL ADDRESS:**
- **STREET 1:** 3730 KIRBY DRIVE, SUITE 1200
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77098

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HNR Acquisition Corp.
- **DATE OF NAME CHANGE:** 20210126

![](image_001.jpg)

**MATTHEW OGURICK**

**Partner**

**DIRECT TEL: 212-326-0243**

**FAX: 212-326-0806**

**mogurick@pryorcashman.com**

July 2, 2025

<u>VIA EDGAR</u>

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F. Street, N.W.

Mail Stop 6010/3561

Washington, DC 20549

Attention: Cheryl Brown<br> Karina Dorin

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| | |
|:---|:---|
| **Re:** | **EON Resources Inc.** |
|  | **Post-Effective Amendment to Form S-1** |
|  | **Filed June 12, 2025** |
|  | **File No. 333-284447** |

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Dear Mr. Morris:

On behalf of our client, EON Resources Inc. (the "<u>Company</u>"), we confirm receipt of the letter dated June 26, 2025, from the staff (the "<u>Staff</u>") of the Securities and Exchange Commission (the "<u>Commission</u>") with respect to the above-referenced filing. Please find enclosed a complete copy of Pre-Effective Amendment No. 1 ("<u>Amendment No. 1</u>") to the above-referenced filing (as amended by Amendment No. 1, the "<u>Post-Effective Amendment</u>"). We are responding to the Staff's comments as set forth below. Certain capitalized terms set forth in this letter are used as defined in the Post-Effective Amendment. The Staff's comments are set forth below, followed by the Company's response in bold:

<u>Post-Effective Amendment to Form S-1</u>

<u>General</u>

1. Please update your post-effective amendment to reflect the information contained in your Form 8-Ks filed on June 17, 2025 and June 23, 2025. In addition, please file the related agreements as exhibits to your post-effective amendment.

**RESPONSE: In response to the Staff's comment, the Company has revised the Post-Effective Amendment to incorporate the information included in the Company's Current Reports on Form 8-K filed on June 17, 2025 and June 23, 2025. In addition, the Company has filed the related agreements to the Post-Effective Amendment as Exhibits 2.5, 2.6, 2.7, 10.29, and 10.30, respectively.**

\* \* \*

We trust that this response satisfactorily responds to your request. If the Staff has any questions with respect to the foregoing, please contact the undersigned at (212) 326-0243.

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| |
|:---|
| Very truly yours, |
| /s/ Matthew Ogurick |
| Matthew Ogurick |

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cc: EON Resources Inc.