SEC Comment Letter for BATTALION OIL CORP (BATL) (CIK 0001282648) (BATL) — Oct 5, 2015
BATTALION OIL CORP (BATL) (CIK 0001282648)
Date: Oct. 5, 2015 · CIK: 0001282648 · Accession: 0000000000-15-048394
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 4628 October 2, 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 File No. 001 -35467
Dear Mr. Mize :
We have completed our review of your filing. 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 filing and the company may not assert staff comments as a defense in any proceeding initiated by the Com mission 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 filing to be certain that the filing includes the information the Securities Excha nge Act of 1934 and all applicable rules require .
Sincerely,
/s/ Brad Skinner
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Mail Stop 4628 October 2, 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 File No. 001 -35467 Dear Mr. Mize : We have completed our review of your filing. 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 filing and the company may not assert staff comments as a defense in any proceeding initiated by the Com mission 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 filing to be certain that the filing includes the information the Securities Excha nge Act of 1934 and all applicable rules require . Sincerely, /s/ Brad Skinner Brad Skinner Senior Assistant Chief Accountant Office of Natural Resources