SEC Comment Letter for BATTALION OIL CORP (BATL) (CIK 0001282648) (BATL) — Dec 18, 2009

BATTALION OIL CORP (BATL) (CIK 0001282648)
Date: Dec. 18, 2009 · CIK: 0001282648 · Accession: 0000000000-09-071523

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File numbers found in text: 000-50682

Referenced dates: October 15, 2009

Date

December 18, 2009

Author

H. Roger Schwall

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BATTALION OIL CORP (BATL) (CIK 0001282648)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4628 DIVISION OF CORPORATION FINANCE MAIL STOP 4628 December 18, 2009 Mr. G. Les Austin Chief Financial Officer RAM Energy Resources, Inc. 5100 East Skelly Drive, Suite 650 Tulsa, Oklahoma 74135

Re: RAM Energy Resources, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed March 12, 2009 Response Letter dated October 15, 2009 File No. 000-50682

Dear Mr. Austin: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , H. Roger Schwall Assistant Director

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4628

DIVISION OF
CORPORATION FINANCE MAIL STOP 4628
        December 18, 2009

Mr. G. Les Austin
Chief Financial Officer
RAM Energy Resources, Inc. 5100 East Skelly Drive, Suite 650 Tulsa, Oklahoma 74135

 Re: RAM Energy Resources, Inc.
  Form 10-K for the Fiscal Year Ended December 31, 2008
Filed March 12, 2009 Response Letter dated October 15, 2009
  File No. 000-50682

Dear Mr. Austin:
We have completed our review of your Form 10-K and related filings and have no
further comments at this time.           S i n c e r e l y ,
H. Roger Schwall Assistant Director

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