SEC Comment Letter 0000000000-24-011826 to W&T OFFSHORE INC (WTI) (CIK 0001288403) (WTI)
W&T OFFSHORE INC (WTI) (CIK 0001288403)
Date: Oct. 22, 2024 · CIK: 0001288403 · Accession: 0000000000-24-011826
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File numbers found in text: 333-282595
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October 22, 2024
Tracy W. Krohn
Chief Executive Officer
W&T Offshore, Inc.
5718 Westheimer Road, Suite 700
Houston, TX 77057
Re:W&T Offshore, Inc.
Registration Statement on Form S-3
Filed October 11, 2024
File No. 333-282595
Dear Tracy W. Krohn:
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 Michael Purcell at 202-551-5351 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation