Grunnleggende statistikk
CIK | 1320729 |
SEC Filings
SEC Filings (Chronological Order)
May 20, 2015 |
Employment Contract EMPLOYMENT CONTRACT THIS EMPLOYMENT AGREEMENT is made this 26th day of March, 2015, (the Effective Date?), between UNIVERSAL BIOENERGY, INC, (hereinafter referred to as "Employer", or the Company), having a principal place of business at 18100 Von Karman, Suite 850, Irvine, CA 92612, and KENNETH L. |
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May 20, 2015 |
Form 8-K U.S. SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 of earliest event reported) DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) May 18, 2015 Commission File No. 333-123465 Universal Bioenergy, Inc. (Exact name of small business issuer as specified in its charter) Nevada 20-1770378 (S |
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May 20, 2015 |
Certificate of Amendment |
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November 17, 2014 |
UBRG / Universal Bioenergy, Inc. NT 10-Q - - FORM NT 10-Q - NOTIFICATION OF LATE FILING Form NT 10-Q - Notification of late filing - ubrg10qnt.htm Page 1 of 6 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING Commission File Number: 001-36134 (Check one) [ ] Form 10-K [ ] Form 11-K [ ] Form 20-F [X ] Form 10-Q [ ] Form N-SAR For Period Ended: September 30, 2014 [ ] Transition Report on Form 10-K and Form 10-KSB [ ] Transit |
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September 29, 2014 |
UBRG / Universal Bioenergy, Inc. NT 10-K - - UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING (Check One): [X] Form 10-K [ ] Form 20-F [ ] Form 11-K [ ] Form 10-Q [ ] Form N-SAR For Period Ended: June 30, 2014 [ ] Transition Report on Form 10-K [ ] Transition Report on Form 20-F [ ] Transition Report on Form 11-K [ ] Transition Report on Form 10-Q [ ] Transition Report on Form N- |
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July 16, 2014 |
UBRG / Universal Bioenergy, Inc. CORRESP - - SENT VIA E-MAIL July 15, 2014 Ms. Mara L. Ransom Assistant Director Ms. Elizabeth Walsh Division of Corporation Finance United States Securities and Exchange Commission 100 F. Street N.E. Washington, D.C. 20549 Re: Universal Bioenergy, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed April 15, 2013 File No. 333-123465 Response Letter dated April 22, 2014 Amendment No. 3 to Schedule |
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July 11, 2014 |
Changes in Control of Registrant, Financial Statements and Exhibits U.S. Securities and Exchange Commission Washington, D.C. 20549 Form 8-k CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 earliest event reported) DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) July 11, 2014 (June 30, 2013) Commission File No. 333-123465 Universal Bioenergy, Inc. (Exact name of small business issuer as specified in its charter) Nevada 20-17703 |
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May 28, 2014 |
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934 For the quarterly period ended March 31, 2014 OR o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934 For the transition period from to Commission File Number: 001-36134 UNIVERSAL BIOENERGY, INC. (Exact name |
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May 15, 2014 |
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING Commission File Number: 333-123465 (Check one): [ ] Form 10-K [ ] Form 11-K [ ] Form 20-F [X ] Form 10-Q [ ] Form N-SAR For Period Ended: March 31, 2014 [ ] Transition Report on Form 10-K and Form 10-KSB [ ] Transition Report on Form 20-F [ ] Transition Report on Form 11-K [ ] Transition |
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May 13, 2014 |
ACQUISITION, MARKETING AND DISTRIBUTION AGREEMENT ACQUISITION, MARKETING AND DISTRIBUTION AGREEMENT This Agreement made this 9th day of May, 2014, by and between Global Energy Group, LLC, a Georgia limited liability company (hereinafter referred to as "Principal") and Universal Bioenergy, Inc. |
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May 13, 2014 |
Financial Statements and Exhibits, Other Events - U.S. Securities and Exchange Commission Washington, D.C. 20549 Form 8-k CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) May 13, 2014 Commission File No. 333-123465 Universal Bioenergy, Inc. (Exact name of small business issuer as specified in its charter) Nevada 20-1770378 (State or Other Jurisdiction of Incorpo |
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May 2, 2014 |
Changes in Control of Registrant, Financial Statements and Exhibits U.S. Securities and Exchange Commission Washington, D.C. 20549 Form 8-k CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 earliest event reported) DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) May 2, 2014 (April 10, 2013) Commission File No. 333-123465 Universal Bioenergy, Inc. (Exact name of small business issuer as specified in its charter) Nevada 20-177037 |
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April 22, 2014 |
April 21, 2014 SENT VIA E-MAIL Ms. Mara L. Ransom Assistant Director Ms. Elizabeth Walsh Division of Corporation Finance United States Securities and Exchange Commission 100 F. Street N.E. Washington, D.C. 20549 Re: Universal Bioenergy, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed April 15, 2013 File No. 333-123465 Response Letter dated November 8, 2013 Amendment No. 1 to Sched |
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February 19, 2014 |
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934 For the quarterly period ended December 31, 2013 OR o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934 For the transition period from to Commission File Number: 001-36134 UNIVERSAL BIOENERGY, INC. (Exact na |
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February 13, 2014 |
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING Commission File Number: 333-123465 (Check one): [ ] Form 10-K [ ] Form 11-K [ ] Form 20-F [X ] Form 10-Q [ ] Form N-SAR For Period Ended: December 31, 2013 [ ] Transition Report on Form 10-K and Form 10-KSB [ ] Transition Report on Form 20-F [ ] Transition Report on Form 11-K [ ] Transit |
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February 7, 2014 |
UBRG / Universal Bioenergy, Inc. / Universal Bioenergy, Inc. Activist Investment UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13D Under the Securities Exchange Act of 1934 (Amendment No. 3)* Universal Bioenergy, Inc. (Name of Issuer) Common Stock, Par Value $0.001 Per Share (Title of Class of Securities) 91337M104 (CUSIP Number) Global Energy Group LLC c/o Rainco Management LLC Attn: Nicole C. Singletary 101 Marietta Street, Suite 3100 Atlan |
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February 7, 2014 |
Exhibit A – Member Interests Purchase Agreement MEMBER INTERESTS PURCHASE AGREEMENT This SECURITIES PURCHASE AGREEMENT, dated as of the 30th day of June , 2013 (“the Agreement”), between Metwood, Inc. |
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February 7, 2014 |
a. Written Consent and Joint Action of the Majority of the Members of Global Energy Group LLC written consent AND JOINT ACTION OF THE MAJORITY OF THE MEMBERS of GLOBAL ENERGY GROUP LLC Dated as of June 30, 2013 THE UNDERSIGNED, Members being the majority of the holders of the voting “Membership Interests”, of Global Energy Group LLC, a Georgia Limited Liability Company, (the “Company”), pursuant to the laws of the State of Georgia and the Company Operating Agreement of the Company, does he |
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February 7, 2014 |
b. Unanimous Written Consent of The Board of Directors of Metwood, Inc UNANIMOUS WRITTEN CONSENT OF THE BOARD OF DIRECTORS OF METWOOD, INC. Dated as of June 30, 2013 THE UNDERSIGNED, being all of the Directors of Metwood, Inc., a Nevada corporation (hereinafter called the “Corporation”), acting pursuant to Sections 78.315 and 78.375 of the Nevada Revised Statutes, hereby waive all notice of the time, place and purposes of a meeting of the Board of Directors of the Co |
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January 21, 2014 |
UBRG / Universal Bioenergy, Inc. / Universal Bioenergy, Inc. Activist Investment UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13D Under the Securities Exchange Act of 1934 (Amendment No. 2)* Universal Bioenergy, Inc. (Name of Issuer) Common Stock, Par Value $0.001 Per Share (Title of Class of Securities) 91337M104 (CUSIP Number) Global Energy Group LLC c/o Rainco Management LLC Attn: Nicole C. Singletary 101 Marietta Street, Suite 3100 Atlan |
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January 3, 2014 |
UBRG / Universal Bioenergy, Inc. / Universal Bioenergy, Inc. Activist Investment UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13D Under the Securities Exchange Act of 1934 (Amendment No. 1)* Universal Bioenergy, Inc. (Name of Issuer) Common Stock, Par Value $0.001 Per Share (Title of Class of Securities) 91337M104 (CUSIP Number) Global Energy Group LLC c/o Rainco Management LLC Attn: Nicole C. Singletary 101 Marietta Street, Suite 3100 Atlan |
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December 18, 2013 |
December 18, 2013 Ms. Mara L. Ransom Assistant Director Ms. Elizabeth Walsh Division of Corporation Finance United States Securities and Exchange Commission 100 F. Street N.E. Washington, D.C. 20549 Re: Universal Bioenergy, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed April 15, 2013 File No. 333-123465 Response Letter dated November 8, 2013 Schedule 13D filed on October 23, 201 |
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November 19, 2013 |
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934 For the quarterly period ended September 30, 2013 OR o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934 For the transition period from to Commission File Number: 001-36134 UNIVERSAL BIOENERGY, INC. (Exact n |
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November 14, 2013 |
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING Commission File Number: 333-123465 (Check one): [ ] Form 10-K [ ] Form 11-K [ ] Form 20-F [X ] Form 10-Q [ ] Form N-SAR For Period Ended: September 30, 2013 [ ] Transition Report on Form 10-K and Form 10-KSB [ ] Transition Report on Form 20-F [ ] Transition Report on Form 11-K [ ] Transi |
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November 8, 2013 |
November 7, 2013 Ms. Mara L. Ransom Assistant Director Ms. Elizabeth Walsh Division of Corporation Finance United States Securities and Exchange Commission 100 F. Street N.E. Washington, D.C. 20549 Re: Universal Bioenergy, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed April 15, 2013 Form 10-Q for the Fiscal Quarter Ended March 31, 2013 Filed May 20, 2013 Current Report on Form 8 |
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November 7, 2013 |
SENT VIA E-MAIL October 31, 2013 Ms. Marla L. Ransom Assistant Director Ms. Elizabeth Walsh Division of Corporation Finance U.S. Securities and Exchange Commission Washington, DC 20549 Re: SEC Comment Letter of October 8, 2013 Dear Ms. Ransom, We are in receipt of your above captioned “Comment Letter” regarding several of our SEC Reports filed on Form 10-K, Form 10-Q and Form 8-K. This is provide |
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October 23, 2013 |
UBRG / Universal Bioenergy, Inc. / Universal Bioenergy, Inc. Activist Investment UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13D Under the Securities Exchange Act of 1934 (Amendment No. )* Universal Bioenergy, Inc. (Name of Issuer) Common Stock, Par Value $0.001 Per Share (Title of Class of Securities) 91337M104 (CUSIP Number) Global Energy Group LLC c/o Rainco Management LLC Attn: Nicole C. Singletary 101 Marietta Street, Suite 3100 Atlant |
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October 15, 2013 |
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 FORM 8-A FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934 UNIVERSAL BIOENERGY, INC. |
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October 1, 2013 |
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING Commission File Number: 333-123465 (Check one) [ X] Form 10-K [ ] Form 11-K [ ] Form 20-F [] Form 10-Q [ ] Form N-SAR For Period Ended: June 30, 2013 [X] Transition Report on Form 10-K and Form 10-KSB [ ] Transition Report on Form 20-F [ ] Transition Report on Form 11-K [ ] Transition Re |
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August 6, 2013 |
U.S. Securities and Exchange Commission Washington, D.C. 20549 Form 8-k CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) July 15, 2013 Commission File No. 333-123465 Universal Bioenergy, Inc. (Exact name of small business issuer as specified in its charter) Nevada 20-1770378 (State or other jurisdiction of incorp |
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May 15, 2013 |
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING Commission File Number: 333-123465 (Check one): [ ] Form 10-K [ ] Form 11-K [ ] Form 20-F [X ] Form 10-Q [ ] Form N-SAR For Period Ended: March 31, 2013 [ ] Transition Report on Form 10-K and Form 10-KSB [ ] Transition Report on Form 20-F [ ] Transition Report on Form 11-K [ ] Transition |
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April 1, 2013 |
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING (Check One): [X] Form 10-K [ ] Form 20-F [ ] Form 11-K [ ] Form 10-Q [ ] Form N-SAR For Period Ended: December 31, 2012 [ ] Transition Report on Form 10-K [ ] Transition Report on Form 20-F [ ] Transition Report on Form 11-K [ ] Transition Report on Form 10-Q [ ] Transition Report on For |
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December 28, 2012 |
U.S. Securities and Exchange Commission Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 of earliest event reported) DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) December 28, 2012 Commission File No. 333-123465 Universal Bioenergy, Inc. (Exact name of small business issuer as specified in its charter) Nevada 20-1770378 (State |
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December 28, 2012 | ||
December 4, 2012 |
Other Events, Financial Statements and Exhibits 8-K 1 universal8k.htm U.S. Securities and Exchange Commission Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 of earliest event reported) DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) December 4, 2012 Commission File No. 333-123465 Universal Bioenergy, Inc. (Exact name of small business issuer as specified in its charter) Nev |
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November 14, 2012 |
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING Commission File Number: 333-123465 (Check one): [ ] Form 10-K [ ] Form 11-K [ ] Form 20-F [X ] Form 10-Q [ ] Form N-SAR For Period Ended: September 30, 2012 [ ] Transition Report on Form 10-K and Form 10-KSB [ ] Transition Report on Form 20-F [ ] Transition Report on Form 11-K [ ] Transi |
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August 14, 2012 |
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING Commission File Number: 333-123465 (Check one) [ ] Form 10-K [ ] Form 11-K [ ] Form 20-F [X ] Form 10-Q [ ] Form N-SAR For Period Ended: June 30, 2012 [ ] Transition Report on Form 10-K and Form 10-KSB [ ] Transition Report on Form 20-F [ ] Transition Report on Form 11-K [ ] Transition R |
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August 9, 2012 |
Form 144 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 144 NOTICE OF PROPOSED SALE OF SECURITIES PURSUANT TO RULE 144 UNDER THE SECURITIES ACT OF 1933 ATTENTION: Transmit for filing 3 copies of this form concurrently with either placing an order with a broker to execute sale or executing a sale directly with a market maker. 1(a) NAME OF ISSUER (b) IRS IDENT. NO. (c) |
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July 30, 2012 |
Entry into a Material Definitive Agreement, Financial Statements and Exhibits - United States Securities and Exchange Commission Washington, D.C. 20549 Form 8-k/A CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 of earliest event reported) DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) July 30, 2012 (April 12, 2010) Commission File No. 333-123465 Universal Bioenergy, Inc. (Exact name of small business issuer as specified in its charter) |
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July 30, 2012 |
Exhibit 99.2 NDR Energy Group Projected Financial Statements Income Statements For the Years Ended December 31, 2009 2010 2011 2012 REVENUES $ 42,877,000 $ 51,891,000 $ 71,000,000 $ 110,000,000 COST OF SALES 42,791,246 51,787,218 70,858,000 105,600,000 GROSS PROFIT 85,754 103,782 142,000 4,400,000 OPERATING EXPENSES: General and administrative 145,000 158,000 272,000 450,000 Sales and marketing — |
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July 30, 2012 |
Exhibit 99.1 Table of Contents Independent Auditors Report 1 Financial Statements Balance Sheets 2 Statements of Operations 3 Statements of Cash Flows 4 Statements of Changes in Members’ Equity (Deficit) 5 Notes to Financial statements 6-11 (1) Gregory Lance Lamb, Certified Public Accountant Phone (956) 867-6200 Fax (469) 519-8833 405 Moss Hill Drive Arlington, TX 76018 [email protected] INDEPEN |
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July 10, 2012 |
Other Events, Financial Statements and Exhibits - U.S. Securities and Exchange Commission Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 of earliest event reported) DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) July 10, 2012 Commission File No. 333-123465 Universal Bioenergy, Inc. (Exact name of small business issuer as specified in its charter) Nevada 20-1770378 (State or |
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July 3, 2012 |
Financial Statements and Exhibits, Other Events - U.S. Securities and Exchange Commission Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 of earliest event reported) DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) July 2, 2012 Commission File No. 333-123465 Universal Bioenergy, Inc. (Exact name of small business issuer as specified in its charter) Nevada 20-1770378 (State or o |
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May 25, 2012 |
May 25, 2012 Mr. William H. Thompson Accounting Branch Chief United States Securities and Exchange Commission 100 F. Street N.E. Washington, D.C. 20549 Re: SEC Comment Letter dated February 6, 2012 Universal Bioenergy, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed July 26, 2011 Form 10-Q for Fiscal Quarter Ended September 30, 2011 Filed November 17, 2011 File No. 333-123465 Dear Mr. |
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May 15, 2012 |
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING Commission File Number: 333-123465 (Check one) [ ] Form 10-K [ ] Form 11-K [ ] Form 20-F [X ] Form 10-Q [ ] Form N-SAR For Period Ended: March 31, 2012 [ ] Transition Report on Form 10-K and Form 10-KSB [ ] Transition Report on Form 20-F [ ] Transition Report on Form 11-K [ ] Transition |
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May 15, 2012 |
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING (Check One): [X] Form 10-K [ ] Form 20-F [ ] Form 11-K [ ] Form 10-Q [ ] Form N-SAR For Period Ended: March 31, 2012 [ ] Transition Report on Form 10-K [ ] Transition Report on Form 20-F [ ] Transition Report on Form 11-K [ ] Transition Report on Form 10-Q [ ] Transition Report on Form N |
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March 29, 2012 |
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING (Check One): [X] Form 10-K [ ] Form 20-F [ ] Form 11-K [ ] Form 10-Q [ ] Form N-SAR For Period Ended: December 31, 2011 [ ] Transition Report on Form 10-K [ ] Transition Report on Form 20-F [ ] Transition Report on Form 11-K [ ] Transition Report on Form 10-Q [ ] Transition Report on For |
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February 28, 2012 |
MEMBER INTEREST EXCHANGE AGREEMENT Dated as of October 17, 2011 By and Among UNIVERSAL BIOENERGY INC. |
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February 28, 2012 |
U.S. Securities and Exchange Commission Washington, D.C. 20549 Form 8-k CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 of earliest event reported) DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) February 20, 2012 Commission File No. 333-123465 Universal Bioenergy, Inc. (Exact name of small business issuer as specified in its charter) Nevada 20-1770378 (State |
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February 28, 2012 |
AMENDMENT – TO MEMBER INTEREST EXCHANGE AGREEMENT AMENDMENT – TO MEMBER INTEREST EXCHANGE AGREEMENT This Amendment is made and entered into effective as of the 20th day of February, 2012, (the Effective date”) by and between WHITESBURG FRIDAY BRANCH MINE LLC, (Company), and UNIVERSAL BIOENERGY INC. |
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January 25, 2012 |
January 25, 2012 Mr. William H. Thompson Accounting Branch Chief United States Securities and Exchange Commission 100 F. Street N.E. Washington, D.C. 20549 Re: SEC Comment Letter dated December 22, 2010 Universal Bioenergy, Inc. Form 10-K for Fiscal Year Ended December 31, 2009 Filed August 12, 2010 File No. 333-123465 Dear Mr. Thompson; This letter will address the issues and concerns raised in t |