SEC Comment Letter for BATTALION OIL CORP (BATL) (CIK 0001282648) (BATL) — Mar 22, 2017
BATTALION OIL CORP (BATL) (CIK 0001282648)
Date: March 22, 2017 · CIK: 0001282648 · Accession: 0000000000-17-009449
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-216449
Letter
Mail Stop 4628 March 21 , 2017 David S. Elkouri Executive Vice President and Chief Legal Officer Halcón Resources Corporation 1000 Louisiana St., Suite 6700 Houston, Texas 77002
Re: Halcón Resources Corporation Registration Statement on Form S-3 Filed March 3, 2017 File No. 333-216449
Dear Mr. Elkouri :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jerard Gibson, Staff Attorney, at (202) 551-3473 with any questions.
Sincerely,
/s/H. Roger Schwall
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Mail Stop 4628 March 21 , 2017 David S. Elkouri Executive Vice President and Chief Legal Officer Halcón Resources Corporation 1000 Louisiana St., Suite 6700 Houston, Texas 77002 Re: Halcón Resources Corporation Registration Statement on Form S-3 Filed March 3, 2017 File No. 333-216449 Dear Mr. Elkouri : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jerard Gibson, Staff Attorney, at (202) 551-3473 with any questions. Sincerely, /s/H. Roger Schwall H. Roger Schwall Assistant Director Office of Natural Resources cc: William T. Heller IV Kirk Tucker Mayer Brown LLP