SEC Comment Letter for BATTALION OIL CORP (BATL) (CIK 0001282648) (BATL) — Feb 20, 2014

BATTALION OIL CORP (BATL) (CIK 0001282648)
Date: Feb. 20, 2014 · CIK: 0001282648 · Accession: 0000000000-14-008754

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-35467

Date

December 31, 2012

Author

/s/H. Roger Schwall

Form

UPLOAD

Company

BATTALION OIL CORP (BATL) (CIK 0001282648)

Letter

February 20 , 2014 Via E -mail Mark J. Mize Executive Vice President, Chief Financial Officer and Treasurer Halcon Resources Corporation 1000 Louisiana Street, Suite 6700 Houston, TX 77002

Re: Halcon Resources Corporation Form 10 -K for the Fiscal Year e nded December 31, 2012 Filed February 28, 2013 File No . 001-35467

Dear Mr. Mize :

We have completed our review of your filings. 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 filings 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 urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and a ll applicable rules require.

Sincerely,
/s/H. Roger Schwall

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February 20 , 2014

Via E -mail
Mark J. Mize
Executive Vice President, Chief Financial Officer and Treasurer
Halcon Resources Corporation
1000 Louisiana Street, Suite 6700
Houston, TX  77002

Re: Halcon Resources Corporation
Form 10 -K for the Fiscal Year e nded December  31, 2012
Filed February 28, 2013
File No . 001-35467

Dear Mr. Mize :

We have completed our review of your filings.  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 filings 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 urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filings to be certain that the filings include the
information the Securities Exchange Act of 1934 and a ll applicable rules require.

Sincerely,

        /s/H. Roger Schwall

        H. Roger Schwall
        Assistant Director

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