SEC Comment Letter 0000000000-24-011739 to BATTALION OIL CORP (BATL)

BATTALION OIL CORP
Date: Oct. 18, 2024 · CIK: 0001282648 · Accession: 0000000000-24-011739

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File numbers found in text: 001-35467

Date

October 18, 2024

Author

Matthew Steele

Form

UPLOAD

Company

BATTALION OIL CORP

Letter

October 18, 2024 Matthew Steele Chief Executive Officer Battalion Oil Corporation Two Memorial City Plaza 820 Gessner Road, Suite 1100 Houston, TX 77024 Re:Battalion Oil Corporation Preliminary Proxy Statement on Schedule 14A Filed January 12, 2024 File No. 001-35467 Dear Matthew Steele: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:Ryan Ferris

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October 18, 2024
Matthew Steele
Chief Executive Officer
Battalion Oil Corporation
Two Memorial City Plaza
820 Gessner Road, Suite 1100
Houston, TX 77024
Re:Battalion Oil Corporation
Preliminary Proxy Statement on Schedule 14A
Filed January 12, 2024
File No. 001-35467
Dear Matthew Steele:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Ryan Ferris

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