SEC Company Response from BATTALION OIL CORP (BATL) (CIK 0001282648) (BATL) — Mar 30, 2026
BATTALION OIL CORP (BATL) (CIK 0001282648)
Date: March 30, 2026 · CIK: 0001282648 · Accession: 0001104659-26-036934
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294534
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 1 filename1.htm 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