SEC Comment Letter for VAALCO ENERGY (EGY) — Feb 11, 2013
VAALCO ENERGY INC /DE/ (EGY) (CIK 0000894627)
Date: Feb. 11, 2013 · CIK: 0000894627 · Accession: 0000000000-13-007890
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File numbers found in text: 001-32167
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February 11, 2013 Via E-mail Gregory R. Hullinger Chief Financial Officer VAALCO Energy, Inc. 4600 Post Oak Place, Suite 300 Houston, TX 77027 Re: VAALCO Energy, Inc. Form 10 -K for Fiscal Year Ended December 31, 2011 Filed March 12, 2012 File No. 001-32167 Dear Mr. Hullinger : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Ethan Horowitz Ethan Horowitz Branch Chief