# EDGAR Filing Document

**Accession Number:** 0001590715
**File Stem:** 0000000000-23-000113
**Filing Date:** 2023-1
**Character Count:** 4605
**Document Hash:** b85a157698dd4db5387228e44fde764a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000113.hdr.sgml**: 20230428

**ACCESSION NUMBER**: 0000000000-23-000113

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230104

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** American Resources Corp
- **CENTRAL INDEX KEY:** 0001590715
- **STANDARD INDUSTRIAL CLASSIFICATION:** BITUMINOUS COAL & LIGNITE MINING [1220]
- **IRS NUMBER:** 463914127
- **STATE OF INCORPORATION:** FL
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 12115 VISIONARY WAY, SUITE 174
- **CITY:** FISHERS
- **STATE:** IN
- **ZIP:** 46038
- **BUSINESS PHONE:** (317) 855-9926

**MAIL ADDRESS:**
- **STREET 1:** 12115 VISIONARY WAY, SUITE 174
- **CITY:** FISHERS
- **STATE:** IN
- **ZIP:** 46038

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NGFC Equities, Inc.
- **DATE OF NAME CHANGE:** 20150512

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NGFC Equities, INC.
- **DATE OF NAME CHANGE:** 20150512

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NATURAL GAS FUELING & CONVERSION INC.
- **DATE OF NAME CHANGE:** 20131031
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001477932-22-001737

## Text-Extract

```

United States securities and exchange commission logo

                      January 4, 2023

       Kirk P. Taylor
       Chief Financial Officer
       American Resources Corporation
       12115 Visionary Way
       Fishers, IN 46038

                                                        Re: American Resources
Corporation
                                                            Amendment to Form
10-K for the fiscal year ended
                                                            December 31, 2021
                                                            Form 8-K filed on
August 15, 2022
                                                            File No. 001-38816

       Dear Kirk P. Taylor:

               We issued comments to you on the above captioned filing on
December 6, 2022. As of
       the date of this letter, these comments remain outstanding and
unresolved. We expect you to
       provide a complete, substantive response to these comments by January
18, 2023.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

              Please contact Brian McAllister at (202) 551-3341 or Craig
Arakawa at (202) 551-3650
       with any questions.

                      Sincerely,

                      Division of Corporation Finance

                      Office of Energy & Transportation

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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

DIVISION OF
CORPORATION FINANCE

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

January 4, 2023

Kirk P. Taylor
Chief Financial Officer
American Resources Corporation
12115 Visionary Way
Fishers, IN 46038

**Re: American Resources Corporation**
**Amendment to Form 10-K for the fiscal year ended**
**December 31, 2021**
**Form 8-K filed on August 15, 2022**
**File No. 001-38816**

Dear Kirk P. Taylor:

We issued comments to you on the above captioned filing on December 6, 2022. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by January 18, 2023.

If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed.

Please contact Brian McAllister at (202) 551-3341 or Craig Arakawa at (202) 551-3650 with any questions.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation