SEC Comment Letter for BATTALION OIL CORP (BATL) (CIK 0001282648) (BATL) — Mar 30, 2018
BATTALION OIL CORP (BATL) (CIK 0001282648)
Date: March 30, 2018 · CIK: 0001282648 · Accession: 0000000000-18-009690
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-223793
Letter
Mail Stop 4628 March 30, 2018 David S. Elkouri Executive Vice President and Chief Legal Officer Halcón Resources Corporation 1000 Louisiana Street, Suite 1500 Houston, Texas 77002
Re: Halc ón Resources Corporation Registration Statement on Form S-4 Filed March 20, 2018 File No. 333-223793
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 , Attorney -Advisor, at (202) 551-3473 with any questions.
Sincerely,
/s/ Kevin M. Dougherty for
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Mail Stop 4628 March 30, 2018 David S. Elkouri Executive Vice President and Chief Legal Officer Halcón Resources Corporation 1000 Louisiana Street, Suite 1500 Houston, Texas 77002 Re: Halc ón Resources Corporation Registration Statement on Form S-4 Filed March 20, 2018 File No. 333-223793 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 , Attorney -Advisor, at (202) 551-3473 with any questions. Sincerely, /s/ Kevin M. Dougherty for John Reynolds Assistant Director Office of Natural Resources