SEC Comment Letter 0000000000-26-003196 to BATTALION OIL CORP (BATL)
BATTALION OIL CORP
Date: March 30, 2026 · CIK: 0001282648 · Accession: 0000000000-26-003196
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294534
Letter
Re: Battalion Oil Corporation Registration Statement on Form S-3 Filed March 23, 2026 File No. 333-294534 Dear Matthew B. Steele:
March 30, 2026
Matthew B. Steele Chief Executive Officer Battalion Oil Corporation 820 Gessner Road, Suite 1100 Houston, Texas 77024
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 Claudia Rios at 202-551-8770 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: David S. Bakst, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 30, 2026 Matthew B. Steele Chief Executive Officer Battalion Oil Corporation 820 Gessner Road, Suite 1100 Houston, Texas 77024 Re: Battalion Oil Corporation Registration Statement on Form S-3 Filed March 23, 2026 File No. 333-294534 Dear Matthew B. Steele: 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 Claudia Rios at 202-551-8770 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: David S. Bakst, Esq. </TEXT> </DOCUMENT>