SEC Company Response from BATTALION OIL CORP (BATL) (CIK 0001282648) (BATL) — Nov 25, 2009
BATTALION OIL CORP (BATL) (CIK 0001282648)
Date: Nov. 25, 2009 · CIK: 0001282648 · Accession: 0000950123-09-066241
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-50682
Referenced dates: November 24, 2009
Letter
RAM Energy Resources, Inc.
Meridian Tower, Suite 650
5100 East Skelly Drive
Tulsa, Oklahoma 74135-6549
918.663.2800 FAX 918.663.9540
November 25, 2009
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4628
Attn: Ms. Joanna Lam
Re:
RAM Energy Resources, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2008
Filed March 12, 2009
Form 10-Q for the Fiscal Quarter Ended March 31, 2009
Filed May 7, 2009
Form 10-Q for the Fiscal Quarter Ended June 30, 2009
Filed August 6, 2009
Form 10-Q for the Fiscal Quarter Ended September 30, 2009
Filed November 5, 2009
File No. 000-50682
Ladies and Gentlemen:
As confirmed in our letter dated November 24, 2009, the following attachments are provided in draft form with marked changes:
Form 10-K/A for the Fiscal Year Ended December 31, 2008
Form 10-Q/A for the Fiscal Quarter Ended March 31, 2009
Form 10-Q/A for the Fiscal Quarter Ended June 30, 2009
Form 10-Q/A for the Fiscal Quarter Ended September 30, 2009
We believe the draft Forms 10-K/A and 10-Q/A satisfy all comments received.
The Company hereby acknowledges that:
•
the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
Page 2 of 2
•
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
•
the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
RAM Energy Resources, Inc.
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RAM Energy Resources, Inc.
Meridian Tower, Suite 650
5100 East Skelly Drive
Tulsa, Oklahoma 74135-6549
918.663.2800 FAX 918.663.9540
November 25, 2009
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4628
Attn: Ms. Joanna Lam
Re:
RAM Energy Resources, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2008
Filed March 12, 2009
Form 10-Q for the Fiscal Quarter Ended March 31, 2009
Filed May 7, 2009
Form 10-Q for the Fiscal Quarter Ended June 30, 2009
Filed August 6, 2009
Form 10-Q for the Fiscal Quarter Ended September 30, 2009
Filed November 5, 2009
File No. 000-50682
Ladies and Gentlemen:
As confirmed in our letter dated November 24, 2009, the following attachments are provided in
draft form with marked changes:
Form 10-K/A for the Fiscal Year Ended December 31, 2008
Form 10-Q/A for the Fiscal Quarter Ended March 31, 2009
Form 10-Q/A for the Fiscal Quarter Ended June 30, 2009
Form 10-Q/A for the Fiscal Quarter Ended September 30, 2009
We believe the draft Forms 10-K/A and 10-Q/A satisfy all comments received.
The Company hereby acknowledges that:
•
the Company is responsible for the adequacy and accuracy of the disclosure in
the filing;
Page 2 of 2
•
staff comments or changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to the filing; and
•
the Company may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the
United States.
Very truly yours,
RAM Energy Resources, Inc.
By /s/ G. Les Austin
G. Les Austin,
Senior Vice President and Chief Financial Officer