SecProbe.io

Mail Stop 4628
September 17, 2015

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

Re: Halcón Resources Corporation
 Form 10 -K for the Fiscal Year ended December 31, 2014
Filed February 26, 2015
Response Letter dated September 4, 2015
File No. 001 -35467

Dear  Mr. Mize :

We have reviewed  your September 4, 2015  response to our comment  letter  and have the
following comment s.  In some of our comments , we may ask you to provide us with information
so we may better understand your disclosure.

Please respond to these comments  within ten busine ss days by providing the requested
information or advis e us as soon as possible when you will respond.  If you  do not believe our
comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these  comments, we may have additional comments.
Unless we note otherwise, our references to prior comments are to comments in our  August 24,
2015  letter .

Form 10 -K for the Fiscal Year ended December 31, 2014

Item 1 - Business, page 6

Oil and Natural Gas Reserves, page 9

1. We have read your response to prior comment one, indicating several reasons why you
have not quantified the reasonably possible effects of lower commodity prices on your
development plans and accounting under the full cost metho dology.   For example, we
note the following remarks:

Mr. Mark J. Mize
Halcón Resources Corporation
September 17, 2015
Page 2

  you explain that your hedging program is designed to “mitigate the impact of
fluctuations in commodity prices” which “permits the company to be less reactive
to short -term changes in commodity process w ith respect to drilling plans than it
might be otherwise;”

 you express the view that ceiling test calculations “are dependent upon a variety
of factors, some of which are subjective” and “it is difficult for the Company to
estimate future ceiling test write -downs accurately”; and

 you state that you believe that a well -considered sensitivity analysis such as that
provided in your Form 10 -K “provides the reader with insight into the effects of
commodity price changes on potential ceiling test write -downs ”.

You disclose on page 65 that you recorded a full cost ceiling test impairment  of $239.7
million for the year ended December 31, 2014 due to the “non -routine transfers of
unevaluated properties to the full cost pool,” and changed your business strate gy away
from the non -strategic areas of the Utica / Point Pleasant and TMS “until economics and
return on investment improve due to a combination of lower drilling and completion
costs and higher commodity prices”.  You disclose in your most recent interim  filing that
you significantly curtailed capital spending and recorded material ceiling test
impairments for each of the three months ended March 31, 2015 and June 30, 2015.   You
further disclose that if commodity prices remain at decreased levels, the ave rage prices
used in the ceiling calculation will decline and will cause additional write downs of your
oil and natural gas properties.

Given the foregoing, it appears at least reasonably possible that the impact of lower
prices will be material.  SEC Re lease 33 -8350 and Items 303(a)(1), (2)(ii), and (3)(ii) of
Regulation S -K, as well as Instruction 3 to that guidance, require quantified disclosure
regarding the material effects of known material trends and uncertainties when
quantitative information is r easonably available.   Please revise your disclosure to quantify
the impact on proved reserves and potential upcoming ceiling test impairments if
commodity price increases do not occur.   For example, since you have nine or ten of the
twelve prices needed fo r the next ceiling test at the time of filing your periodic reports,
disclose information about the magnitude of any material reasonably possible upcoming
ceiling test write -downs, based on information known to you in advance of filing your
report, along w ith any of the underlying assumptions that are necessary to clarify the
nature of this disclosure.

You may contact Joseph Klinko at (202) 551 -3824 or John Cannarella at (202) 551 -3337
if you have questions regarding comments on the financial statements an d related matters.
Please contact me at (202) 551 -3489 with any other questions .

Mr. Mark J. Mize
Halcón Resources Corporation
September 17, 2015
Page 3

Sincerely,

 /s/ Brad Skinner

Brad Skinner
Senior Assistant Chief Accountant
Office of Natural Resources