UPLOAD Filing
BATTALION OIL CORP
Date: April 27, 2026 · CIK: 0001282648 · Accession: 0000000000-26-004275
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295204
Letter
April 27, 2026 Walter Mayer Senior Vice President, General Counsel BATTALION OIL CORP 820 Gessner Road, Suite 1100 Houston, Texas 77024 Re: BATTALION OIL CORP Registration Statement on Form S-3 Filed April 21, 2026 File No. 333-295204 Dear Walter Mayer: 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 Kevin Dougherty at 202-551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: David S. Bakst
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April 27, 2026
Walter Mayer
Senior Vice President, General Counsel
BATTALION OIL CORP
820 Gessner Road, Suite 1100
Houston, Texas 77024
Re: BATTALION OIL CORP
Registration Statement on Form S-3
Filed April 21, 2026
File No. 333-295204
Dear Walter Mayer:
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 Kevin Dougherty at 202-551-3271 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: David S. Bakst