SEC Comment Letter 0000000000-23-005345 to SilverBow Resources Operating, LLC (CIK 0001399446)

SilverBow Resources Operating, LLC (CIK 0001399446)
Date: May 18, 2023 · CIK: 0001399446 · Accession: 0000000000-23-005345

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File numbers found in text: 333-271821

Date

May 18, 2023

Author

Christopher Abundis

Form

UPLOAD

Company

SilverBow Resources Operating, LLC (CIK 0001399446)

Letter

United States securities and exchange commission logo May 18, 2023 Christopher Abundis Chief Financial Officer SILVERBOW RESOURCES, INC. 920 Memorial City Way, Suite 850 Houston, Texas 77024 Re:SILVERBOW RESOURCES, INC. Registration Statement on Form S-3 Filed May 11, 2023 File No. 333-271821 Dear Christopher Abundis: 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 Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Hillary Holmes, Esq.

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United States securities and exchange commission logo
May 18, 2023
Christopher Abundis
Chief Financial Officer
SILVERBOW RESOURCES, INC.
920 Memorial City Way, Suite 850
Houston, Texas 77024
Re:SILVERBOW RESOURCES, INC.
Registration Statement on Form S-3
Filed May 11, 2023
File No. 333-271821
Dear Christopher Abundis:
            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 Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       Hillary Holmes, Esq.

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