# EDGAR Filing Document

**Accession Number:** 0001590715
**File Stem:** 0000000000-23-002270
**Filing Date:** 2023-3
**Character Count:** 3428
**Document Hash:** 81b423788640eaadd8403730f2af5978
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002270.hdr.sgml**: 20230605

**ACCESSION NUMBER**: 0000000000-23-002270

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230308

**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**: 0001654954-22-007914

## Text-Extract

```

United States securities and exchange commission logo

                           March 8, 2023

       CERTIFIED MAIL
       RETURN RECEIPT REQUESTED

       Mark Jensen
       Chief Executive Officer
       American Resources Corp
       9002 Technology Lane
       Fishers, IN 46038

                                                        Re: American Resources
Corporation
                                                            Registration
Statement on Form S-3
                                                            Filed June 3, 2022
                                                            File No. 333-265405

       Dear Mark Jensen:

               It has been more than nine months since you filed this
registration statement and it is now
       out of date. Within 30 days from the date of this letter, you should
either:

                                                  amend it to comply with the
applicable requirements of the Securities Act of 1933, the rules
                                                and regulations under the Act,
and the requirements of the form; or

                                                  file a request for
withdrawal.

                If you requested confidential treatment for portions of any
exhibits to your registration
       statement and you request withdrawal of that registration statement,
please submit a concurrent
       request for withdrawal of your application for confidential treatment.
If you do not amend the
       registration statement or file a request for withdrawal (or provide us
with a satisfactory
       explanation of why you have not done either) within 30 days, we may
enter an order declaring
       the registration statement abandoned under rule 479 of the Act.

                                                        Please contact Liz
Packebusch, Staff Attorney, at (202) 551-8749 with any questions.

                           Sincerely,

                           Division of Corporation Finance

                           Office of Energy & Transportation

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._