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SEC Company Response from SANDRIDGE ENERGY INC (SD) (CIK 0001349436) (SD) — Dec 19, 2007

SANDRIDGE ENERGY INC (SD) (CIK 0001349436)
Date: Dec. 19, 2007 · CIK: 0001349436 · Accession: 0000950129-07-006289

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File numbers found in text: 333-145386

Date
December 19, 2007
Author
V. Bruce Thompson
Form
CORRESP
Company
SANDRIDGE ENERGY INC (SD) (CIK 0001349436)

Letter

[Letterhead of SandRidge Energy, Inc.]

December 19, 2007

Via Facsimile and EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7010

Attention: Ms. Donna Levy

Re:

Request for Acceleration of Effectiveness of Registration Statement on Form S-1

(File No. 333-145386) of SandRidge Energy, Inc. (the “Registrant”)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, the Registrant hereby requests that the effectiveness of the above-captioned Registration Statement be accelerated so that such Registration Statement will become effective on December 21, 2007 at 12:00 p.m., Eastern Time, or as soon thereafter as practicable.

The Registrant hereby acknowledges that the disclosure in the filing is the responsibility of the Registrant. The Registrant further acknowledges that (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing, (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please call T. Mark Kelly of Vinson & Elkins L.L.P., counsel to the Registrant, at (713) 758-4592 with any questions regarding this matter.

Very truly yours,
SANDRIDGE ENERGY, INC.

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CORRESP
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corresp

[Letterhead of SandRidge Energy, Inc.]

December 19, 2007

Via Facsimile and EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7010

Attention:     Ms. Donna Levy

    Re:

    Request for Acceleration of
Effectiveness of Registration Statement on Form S-1

(File No. 333-145386) of SandRidge Energy, Inc. (the “Registrant”)

Ladies and Gentlemen:

     Pursuant to Rule 461 under the Securities Act of 1933, the Registrant hereby requests that the
effectiveness of the above-captioned Registration Statement be accelerated so that such
Registration Statement will become effective on December 21, 2007 at 12:00 p.m., Eastern Time, or
as soon thereafter as practicable.

     The Registrant hereby acknowledges that the disclosure in the filing is the responsibility of
the Registrant. The Registrant further acknowledges that (i) should the Securities and Exchange
Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action with respect to the
filing, (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the Registrant from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and (iii) the Registrant may not assert
staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.

     Please call T. Mark Kelly of Vinson & Elkins L.L.P., counsel to the Registrant, at (713)
758-4592 with any questions regarding this matter.

    Very truly yours,

SANDRIDGE ENERGY, INC.

    By:
    /s/ V. Bruce Thompson

    V. Bruce Thompson

    Senior Vice President -- Legal,

General Counsel and Secretary