CORRESP Filing
BATTALION OIL CORP
Date: April 27, 2026 · CIK: 0001282648 · Accession: 0001104659-26-049549
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295204
Letter
Re:
April 27, 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:Kevin Dougherty
Battalion Oil Corporation
Registration Statement on Form S-3
File Number 333-295204
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 29, 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,
Show Raw Text
CORRESP 1 filename1.htm April 27, 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:Kevin Dougherty Re: Battalion Oil Corporation Registration Statement on Form S-3 File Number 333-295204 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 29, 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