Comment from Oberon Fuels, Inc.

Summary: Oberon Fuels, a clean fuel producer, supports the proposed regulations for the Section 45Z clean fuel production credit but urges the IRS and Treasury to refine specific language regarding "fuel produced from a fuel" to protect existing investments and prevent the disqualification of multi-step production chains. They also request updates to the 45ZCF-GREET model to include more feedstock-specific inputs and additional manure-based pathways.