Correspondence 0000351817-23-000077 from SILVERBOW RESOURCES, INC. (CIK 0000351817)
SILVERBOW RESOURCES, INC. (CIK 0000351817)
Date: May 22, 2023 · CIK: 0000351817 · Accession: 0000351817-23-000077
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File numbers found in text: 333-271821
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CORRESP 1 filename1.htm Document May 22, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Ms. Claudia Rios Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-271821) Ladies and Gentlemen: SilverBow Resources, Inc. hereby respectfully requests that, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the effectiveness of its Registration Statement on Form S-3 (Registration Statement No. 333-271821) be accelerated so that the Registration Statement will become effective on Wednesday, May 24, 2023, at 4:00 p.m., Eastern time, or as soon as practicable thereafter. We request that we be notified of such effectiveness by a telephone call to Hillary H. Holmes of Gibson, Dunn & Crutcher LLP at (346) 718-6602. Sincerely, SILVERBOW RESOURCES, INC. By: /s/ Christopher M. Abundis Christopher M. Abundis Executive Vice President, Chief Financial Officer and General Counsel cc: Hillary H. Holmes, Gibson, Dunn & Crutcher LLP