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SEC Comment Letter for SANDRIDGE ENERGY INC (SD) (CIK 0001349436) (SD) — Jan 29, 2015

SANDRIDGE ENERGY INC (SD) (CIK 0001349436)
Date: Jan. 29, 2015 · CIK: 0001349436 · Accession: 0000000000-15-005343

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Reasoning

File numbers found in text: 001-33784

Date
December 31, 2013
Author
/s/H. Roger Schwall
Form
UPLOAD
Company
SANDRIDGE ENERGY INC (SD) (CIK 0001349436)

Letter

January 29 , 2015 Via E -mail Eddie M. LeBlanc III Executive Vice President and Chief Financial Officer SandR idge Energy, Inc. 123 Robert S. Kerr Avenue Oklahoma City, Oklahoma 73102

Re: SandR idge Energy, Inc. Form 10 -K for the Fis cal Year E nded December 31, 2013 Filed February 28, 2014 Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed March 1, 2013 File No. 001-33784

Dear Mr. LeBlanc:

We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/H. Roger Schwall

Show Raw Text
January 29 , 2015

Via E -mail
Eddie M. LeBlanc III
Executive Vice President and Chief Financial Officer
SandR idge Energy, Inc.
123 Robert S. Kerr Avenue
Oklahoma City, Oklahoma  73102

Re:   SandR idge Energy, Inc.
Form 10 -K for the Fis cal Year E nded December 31, 2013
Filed February 28, 2014
Form 10 -K for the Fiscal Year Ended December 31, 2012
Filed March 1, 2013
File No. 001-33784

Dear Mr. LeBlanc:

We have completed our review of your  filing s.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s 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.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include  the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

        /s/H. Roger Schwall

        H. Roger Schwall
        Assistant Director