SEC Comment Letter for COMSTOCK RESOURCES INC (CRK) (CIK 0000023194) (CRK) — Oct 30, 2020
COMSTOCK RESOURCES INC (CRK) (CIK 0000023194)
Date: Oct. 30, 2020 · CIK: 0000023194 · Accession: 0000000000-20-010298
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United States securities and exchange commission logo
October 29, 2020
Roland Burns
President and Chief Financial Officer
Comstock Resources, Inc.
5300 Town and Country Blvd.
Suite 500
Frisco, Texas 75034
Re:Comstock Resources, Inc.
Form 10-K for Fiscal Year Ended December 31, 2019
Filed March 2, 2020
File No. 1-03262
Dear Mr. Burns:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Brian Claunch