Correspondence 0001104659-26-036934 from BATTALION OIL CORP (BATL)

BATTALION OIL CORP
Date: March 30, 2026 · CIK: 0001282648 · Accession: 0001104659-26-036934

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Document Type

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SEC Posture

Company Posture

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File numbers found in text: 333-294534

Date

March 30, 2026

Author

Walter Mayer

Form

CORRESP

Company

BATTALION OIL CORP

Letter

March 30, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation 100 F Street, N.E. Washington, D.C. 20549 Attn: Claudia Rios Re: Battalion Oil Corporation Registration Statement on Form S-3 File Number 333-294534 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Battalion Oil Corporation hereby requests that the effectiveness of the above-referenced registration statement on Form S-3 be accelerated so that it will become effective at 4:00 p.m. Eastern time on April 1, 2026, or as soon thereafter as practicable. Please telephone the undersigned (832-538-0300) or David S. Bakst of Mayer Brown LLP (212-506-2551) if you have any questions with respect to the foregoing. * * * Very truly yours, BATTALION OIL CORPORATION By: /s/ Walter Mayer Name: Walter Mayer Title: Sr. Vice President, General Counsel

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CORRESP
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  March 30, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation 100 F Street, N.E. Washington, D.C. 20549 Attn: Claudia Rios    Re: Battalion Oil Corporation  Registration Statement on Form S-3  File Number 333-294534 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Battalion Oil Corporation hereby requests that the effectiveness of the above-referenced registration statement on Form S-3 be accelerated so that it will become effective at 4:00 p.m. Eastern time on April 1, 2026, or as soon thereafter as practicable. Please telephone the undersigned (832-538-0300) or David S. Bakst of Mayer Brown LLP (212-506-2551) if you have any questions with respect to the foregoing. *        *        *      Very truly yours,    BATTALION OIL CORPORATION   By: /s/ Walter Mayer Name: Walter Mayer Title: Sr. Vice President, General Counsel

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