SEC Comment Letter for California Resources Corp (CRC) (CIK 0001609253) (CRC) — Dec 10, 2020
California Resources Corp (CRC) (CIK 0001609253)
Date: Dec. 10, 2020 · CIK: 0001609253 · Accession: 0000000000-20-011858
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File numbers found in text: 333-251108
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United States securities and exchange commission logo
December 10, 2020
Todd A. Stevens
President and Chief Executive Officer
California Resources Corporation
27200 Tourney Road, Suite 200
Santa Clarita, California 91355
Re:California Resources Corporation
Registration Statement on Form S-1
Filed December 4, 2020
File No. 333-251108
Dear Mr. Stevens:
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 Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Scott D. Rubinsky, Esq.