SEC Comment Letter for BATTALION OIL CORP (BATL) (CIK 0001282648) (BATL) — Jan 31, 2008

BATTALION OIL CORP (BATL) (CIK 0001282648)
Date: Jan. 31, 2008 · CIK: 0001282648 · Accession: 0000000000-08-005673

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

August 29, 2007

Author

Karl Hiller

Form

UPLOAD

Company

BATTALION OIL CORP (BATL) (CIK 0001282648)

Letter

Re: RAM Energy Resources, Inc. Form 10-K for the Fiscal Year Ended December 31, 2006 Filed April 2, 2007 File No. 0-50682

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010

DIVISION OF CORPORATION FINANCE

via facsimile and U.S. mail Mr. John M. Longmire Senior Vice President and Chief Financial Officer RAM Energy Resources, Inc. 5100 East Skelly Drive, Suite 650 Tulsa, OK 74135 August 29, 2007

Dear. Mr. Longmire: We have completed our review of RAM Energy Resources, Inc.’s 2006 Form 10-K and do not, at this time, have any further comments. S i n c e r e l y , Karl Hiller B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

via facsimile and U.S. mail
Mr. John M. Longmire
Senior Vice President and Chief Financial Officer RAM Energy Resources, Inc. 5100 East Skelly Drive, Suite 650 Tulsa, OK  74135
 August 29, 2007

Re:  RAM Energy Resources, Inc.
 Form 10-K for the Fiscal Year Ended December 31, 2006
Filed April 2, 2007
 File No. 0-50682

Dear. Mr. Longmire:
  We have completed our review of RAM Energy Resources, Inc.’s 2006 Form 10-K and do not, at this time, have any further comments.             S i n c e r e l y ,             Karl Hiller         B r a n c h  C h i e f

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