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Correspondence 0001213900-22-081386 from GULFPORT ENERGY CORP (GPOR) (CIK 0000874499) (GPOR)

GULFPORT ENERGY CORP (GPOR) (CIK 0000874499)
Date: Dec. 20, 2022 · CIK: 0000874499 · Accession: 0001213900-22-081386

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File numbers found in text: 001-19514

Date
December 20, 2022
Author
/s/ Patrick K. Craine
Form
CORRESP
Company
GULFPORT ENERGY CORP (GPOR) (CIK 0000874499)

Letter

December 20, 2022

VIA EDGAR

Ethan Horowitz

Jennifer O’Brien

John Hodgin

Division of Corporation Finance

Office of Energy & Transportation

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-3561

Re: Gulfport Energy Corporation

Form 10-K for Fiscal Year Ended December 31, 2021

Form 8-K filed November 1, 2022

File No. 001-19514

Ladies and Gentlemen:

On behalf of Gulfport Energy Corporation (the “Company”) and as a follow-up to the Company’s discussion with the staff (the “Staff”) of the Securities and Exchange Commission regarding your letter, dated December 16, 2022, with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2021 and the Company’s Current Report on Form 8-K filed November 1, 2022, I hereby request an extension of the deadline to respond to the comments as discussed with the Staff and hereby confirm that the Company will respond to the Staff’s comments set forth in such letter on or before January 18, 2023.

If you have any questions regarding the foregoing, please contact the undersigned at (405) 252-4809 or Michael Rigdon of Kirkland & Ellis LLP at (713) 836-3647.

Sincerely,
/s/ Patrick K. Craine

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CORRESP
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filename1.htm

December 20, 2022

VIA EDGAR

Ethan Horowitz

Jennifer O’Brien

John Hodgin

Division of Corporation Finance

Office of Energy & Transportation

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-3561

    Re:
    Gulfport Energy Corporation

    Form 10-K for Fiscal Year Ended December 31, 2021

    Form 8-K filed November 1, 2022

    File No. 001-19514

Ladies and Gentlemen:

On behalf of Gulfport Energy Corporation (the
“Company”) and as a follow-up to the Company’s discussion with the staff (the “Staff”)
of the Securities and Exchange Commission regarding your letter, dated December 16, 2022, with respect to the Company’s Annual Report
on Form 10-K for the fiscal year ended December 31, 2021 and the Company’s Current Report on Form 8-K filed November 1, 2022, I
hereby request an extension of the deadline to respond to the comments as discussed with the Staff and hereby confirm that the Company
will respond to the Staff’s comments set forth in such letter on or before January 18, 2023.

If you have any questions regarding the foregoing,
please contact the undersigned at (405) 252-4809 or Michael Rigdon of Kirkland & Ellis LLP at (713) 836-3647.

    Sincerely,

    /s/ Patrick K. Craine

    Name:
    Patrick K. Craine

    Title:
    Chief Legal and Administrative Officer

    and Corporate Secretary

    cc:
    Sean Wheeler, Kirkland & Ellis LLP

    Michael W. Rigdon, Kirkland & Ellis LLP

    Atma J. Kabad, Kirkland & Ellis LLP