# EDGAR Filing Document

**Accession Number:** 0001273441
**File Stem:** 0000000000-25-007852
**Filing Date:** 2025-7
**Character Count:** 4263
**Document Hash:** 8256453c5ec5cb8695222a3a9cf853db
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007852.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0000000000-25-007852

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250725

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GRAN TIERRA ENERGY INC.
- **CENTRAL INDEX KEY:** 0001273441
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-34018

**BUSINESS ADDRESS:**
- **STREET 1:** 500 CENTRE STREET SE
- **CITY:** CALGARY
- **STATE:** A0
- **ZIP:** T2G 1A6
- **BUSINESS PHONE:** (403) 265-3221

**MAIL ADDRESS:**
- **STREET 1:** 500 CENTRE STREET SE
- **CITY:** CALGARY
- **STATE:** A0
- **ZIP:** T2G 1A6

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GRAN TIERRA ENERGY, INC.
- **DATE OF NAME CHANGE:** 20051130

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GOLDSTRIKE INC
- **DATE OF NAME CHANGE:** 20040113

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GOLKSTRIKE INC
- **DATE OF NAME CHANGE:** 20031216
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001273441-25-000002

## Text-Extract

```

                                                           July 25, 2025

Ryan Ellson
Chief Financial Officer
Gran Tierra Energy Inc.
500 Centre Street S.E.
Calgary, Alberta Canada T2G 1A6

       Re: Gran Tierra Energy Inc.
           Form 10-K for the Fiscal Year ended December 31, 2024
           Filed February 24, 2025
           File No. 001-34018
Dear Ryan Ellson:

       We have reviewed your filing and have the following comment.

       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.

Form 10-K for the Fiscal Year ended December 31, 2024
Financial and Operational Highlights, page 37

1.     We note that your disclosures of the non-GAAP Operating Netback measures
include
       the table on page 38 which, while reflecting its compilation and
composition, does not
       address the reconciliation requirement in Item 10(e)(1)(i)(A) of
Regulation S-K, as
       sales alone/unburdened by any costs would not be the most comparable.

       Please expand your disclosures to include a reconciliation from the most
directly
       comparable GAAP measure to the non-GAAP measure which, considering its
       composition and characterization as a performance measure, would be
gross profit in
       our view, reflecting all costs that would ordinarily be attributable to
sales in
       accordance with GAAP, and consistent with Rule 5-03.2 of Regulation S-X.
For
       example, please ensure that gross profit measures utilized in your
reconciliations
       reflect the amounts of DD&A that are attributable to cost of sales under
GAAP.

       Please submit the revisions that you propose to adhere to the
requirements in Item
       10(e) of Regulation S-K and Rule 100(a) of Regulation G, as these
pertain to the
 July 25, 2025
Page 2

       disclosures in your periodic reports and earnings releases. Please also
address this
       reconciliation concern with respect to your non-GAAP Cash Netback
measures.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Please contact Joseph Klinko at 202-551-3824 or Robert Babula at
202-551-3339 if
you have questions regarding comments on the financial statements and related
matters.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Energy &
Transportation

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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