SEC Comment Letter for COMSTOCK RESOURCES INC (CRK) (CIK 0000023194) (CRK) — May 14, 2020
COMSTOCK RESOURCES INC (CRK) (CIK 0000023194)
Date: May 14, 2020 · CIK: 0000023194 · Accession: 0000000000-20-004284
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File numbers found in text: 333-238113
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United States securities and exchange commission logo
May 14, 2020
M. Jay Allison
Chief Executive Officer
Comstock Resources, Inc.
5300 Town and Country Blvd., Suite 500
Frisco, Texas 75034
Re:Comstock Resources, Inc.
Registration Statement on Form S-3
Filed May 8, 2020
File No. 333-238113
Dear Mr. Allison:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Laura Nicholson at (202) 551-3584 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Jack E. Jacobsen