SEC Company Response from CONTANGO OIL & GAS CO (CIK 0001071993) — Oct 25, 2005
CONTANGO OIL & GAS CO (CIK 0001071993)
Date: Oct. 25, 2005 · CIK: 0001071993 · Accession: 0001193125-05-207541
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File numbers found in text: 333-127096
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CORRESP 1 filename1.htm SEC LTR Contango Oil & Gas Company 3700 Buffalo Speedway, Suite 960 Houston, Texas 77098 October 25, 2005 VIA EDGAR Ms. Tangela Richter Branch Chief Securities and Exchange Commission Division of Corporation Finance Washington, D.C. 20549-7010 Re: Contango Oil & Gas Company (“Contango”) Amendment No. 2 to Registration Statement on Form S-3 filed October 14, 2005; File No. 333-127096 Dear Ms. Richter: Contango hereby requests acceleration of the effective date of the above-referenced registration statement so that the registration statement may become effective at 9:00 am on Thursday, October 27, 2005, or as soon as practicable thereafter. In connection with this request, Contango acknowledges that: • 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; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve Contango from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • Contango 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. Sincerely, /s/ Kenneth R. Peak Kenneth R. Peak Chairman, Chief Executive Officer, Chief Financial Officer and Secretary