SEC Comment Letter for COMSTOCK RESOURCES INC (CRK) (CIK 0000023194) (CRK) — May 24, 2021
COMSTOCK RESOURCES INC (CRK) (CIK 0000023194)
Date: May 24, 2021 · CIK: 0000023194 · Accession: 0000000000-21-006486
AI Filing Summary & Sentiment
File numbers found in text: 333-256221
Letter
United States securities and exchange commission logo May 24, 2021 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 17, 2021 File No. 333-256221 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 Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Jack. G. Jacobsen, Esq.
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United States securities and exchange commission logo
May 24, 2021
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 17, 2021
File No. 333-256221
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 Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Jack. G. Jacobsen, Esq.