# EDGAR Filing Document

**Accession Number:** 0001916324
**File Stem:** 0000000000-23-003291
**Filing Date:** 2023-3
**Character Count:** 8737
**Document Hash:** e39f40d6d09d802be1355e53cb1e5513
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-003291.hdr.sgml**: 20230823

**ACCESSION NUMBER**: 0000000000-23-003291

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230331

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LGX Energy Corp.
- **CENTRAL INDEX KEY:** 0001916324
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **IRS NUMBER:** 873497563
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 6 1/2 N. 2ND AVE, SUITE 201
- **CITY:** WALLA WALLA
- **STATE:** WA
- **ZIP:** 99362
- **BUSINESS PHONE:** 509-460-2518

**MAIL ADDRESS:**
- **STREET 1:** 6 1/2 N. 2ND AVE, SUITE 201
- **CITY:** WALLA WALLA
- **STATE:** WA
- **ZIP:** 99362

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LGX Energy, Inc.
- **DATE OF NAME CHANGE:** 20220309
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-23-008128

## Text-Extract

```

United States securities and exchange commission logo

                             March 31, 2023

       Howard Crosby
       Chief Executive Officer
       LGX Energy Corp.
       6 1/2 N. 2nd Ave., Suite 201
       Walla Walla, WA 99362

                                                        Re: LGX Energy Corp.
                                                            Offering Statement
on Form 1-A
                                                            Filed March 17,
2023
                                                            File No. 024-12189

       Dear Howard Crosby:

              We have reviewed your offering statement and have the following
comments. In some of
       our comments, we may ask you to provide us with information so we may
better understand your
       disclosure.

              Please respond to this letter by amending your offering statement
and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response. After reviewing any amendment to your offering statement and
the information you
       provide in response to these comments, we may have additional comments.

       Offering Statement on Form 1-A

       Business, page 32

   1.                                                   Please revise your
document to include the disclosures required by Subpart 229.1200 of
                                                        Regulation S-K. See
Part II Item7(c) of Form 1-A. Please note that the definitions in Rule
                                                        4-10(a) of Regulation
S-X shall apply for purposes of Subpart 229.1200.
   2.                                                   Your website indicates
that    Remaining reserves are estimated at 214 million barrels of oil
                                                        and 4.65 trillion cubic
feet of natural gas.    With a view towards revising this statement,
                                                        tell us the following:
                                                            Clarify if this
statement applies to an estimate of the remaining reserves for the state
                                                             of Indiana or is
specific to oil and gas leases in which you hold an interest,
                                                            Clarify the source
and effective date of this estimate, and
                                                            Clarify the reserve
category relating to these volumes, e.g. proved, probable and/or
                                                             possible and
explain the definitions, e.g. SEC, SPE PRMS, used to determine the
                                                             indicated reserve
volumes.
 Howard Crosby
LGX Energy Corp.
March 31, 2023
Page 2

        We will consider qualifying your offering statement at your request. If
a participant in
your offering is required to clear its compensation arrangements with FINRA,
please have
FINRA advise us that it has no objections to the compensation arrangements
prior to
qualification.

        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. We also remind you that, following qualification of your
Form 1-A, Rule 257
of Regulation A requires you to file periodic and current reports, including a
Form 1-K which
will be due within 120 calendar days after the end of the fiscal year covered
by the report.

        You may contact John Hodgin, Petroleum Engineer, at (202) 551-3699 or
Brad Skinner,
Office Chief, at (202) 551-3489 if you have questions regarding engineering
comments and
related matters. Please contact Cheryl Brown, Staff Attorney, at (202) 551-3905
or Mitchell
Austin, Acting Legal Branch Chief, at (202) 551-3574 with any other questions.

                                                             Sincerely,
FirstName LastNameHoward Crosby
                                                             Division of
Corporation Finance
Comapany NameLGX Energy Corp.
                                                             Office of Energy &
Transportation
March 31, 2023 Page 2
cc:       Thomas J. Beener, Esq.
FirstName LastName

```

### 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

March 31, 2023

Howard Crosby
Chief Executive Officer
LGX Energy Corp.
6 1/2 N. 2nd Ave., Suite 201
Walla Walla, WA 99362

**Re: LGX Energy Corp.**
**Offering Statement on Form 1-A**
**Filed March 17, 2023**
**File No. 024-12189**

Dear Howard Crosby:

We have reviewed your offering statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your offering statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your offering statement and the information you provide in response to these comments, we may have additional comments.

Offering Statement on Form 1-A

Business, page 32

1. Please revise your document to include the disclosures required by Subpart 229.1200 of Regulation S-K. See Part II Item7(c) of Form 1-A. Please note that the definitions in Rule 4-10(a) of Regulation S-X shall apply for purposes of Subpart 229.1200.
2. Your website indicates that “Remaining reserves are estimated at 214 million barrels of oil and 4.65 trillion cubic feet of natural gas.” With a view towards revising this statement, tell us the following:
- Clarify if this statement applies to an estimate of the remaining reserves for the state of Indiana or is specific to oil and gas leases in which you hold an interest,
- Clarify the source and effective date of this estimate, and
- Clarify the reserve category relating to these volumes, e.g. proved, probable and/or possible and explain the definitions, e.g. SEC, SPE PRMS, used to determine the indicated reserve volumes.

Howard Crosby
LGX Energy Corp.
March 31, 2023
Page 2

We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification.

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. We also remind you that, following qualification of your Form 1-A, Rule 257 of Regulation A requires you to file periodic and current reports, including a Form 1-K which will be due within 120 calendar days after the end of the fiscal year covered by the report.

You may contact John Hodgin, Petroleum Engineer, at (202) 551-3699 or Brad Skinner, Office Chief, at (202) 551-3489 if you have questions regarding engineering comments and related matters. Please contact Cheryl Brown, Staff Attorney, at (202) 551-3905 or Mitchell Austin, Acting Legal Branch Chief, at (202) 551-3574 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation

cc: Thomas J. Beener, Esq.