Contract analysis

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Contract analysis / sec-response-letter-second-round.docx

sec-response-letter-second-round.docx

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CONFIDENTIAL TREATMENT REQUESTED BY CALLOWAY-BRIGGS RENEWABLES INC. Medium

⚑ Liability cap to check against exposure

CONFIDENTIAL TREATMENT REQUESTED BY CALLOWAY-BRIGGS RENEWABLES INC. CALDERWOOD & HARKNESS LLP 599 Lexington Avenue New York, NY 10022 Telephone: (212) 558-4000 Facsimile: (212) 558-3588 June 10, 2022 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Staff reviewing the confidential draft registration statement of Calloway-Briggs Renew