SEC Company Response from ABRAXAS PETROLEUM CORP (CIK 0000867665) — Sep 28, 2005
ABRAXAS PETROLEUM CORP (CIK 0000867665)
Date: Sept. 28, 2005 · CIK: 0000867665 · Accession: 0000867665-05-000075
AI Filing Summary & Sentiment
File numbers found in text: 333-127480
Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
ABRAXAS PETROLEUM CORPORATION
500 North Loop 1604 East
Suite 100
San Antonio, Texas 78232
(210) 490-4788
September 28, 2005
Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: Carmen Moncada-Terry
Re: Registration Statement on Form S-3 (Registration No.
333-127480) filed by Abraxas Petroleum Corporation on August
12, 2005 and amended September 16, 2005("Abraxas")
Ladies and Gentlemen:
Abraxas filed a Registration Statement on Form S-3 (Registration No.
333-127480) on August 12, 2005, and a pre-effective Amendment No. 1 thereto on
September 16, 2005 (as amended, the "Registration Statement"), with respect to
the registration of 5,096,479 shares of Abraxas common stock.
Abraxas hereby requests that the effectiveness of the Registration
Statement be accelerated to become effective on September 29, 2005, at 4:30
p.m., Eastern Time, or as soon thereafter as practicable.
Abraxas acknowledges that:
o should the Securities and Exchange Commission (the
"Commission") or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose
the Commission from taking any action with respect to the
filing;
o the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does
not relieve Abraxas from its full responsibility for the
adequacy and accuracy of the disclosure in the filing; and
o Abraxas may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of
the United States.
Very truly yours,
/s/ Chris E. Williford
-------------------------------------------
Chris E. Williford, Executive Vice President,
Treasurer, and Chief Financial and
Accounting Officer
</TEXT>
</DOCUMENT>