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SEC Comment Letter 0000000000-24-009807 to Diversified Energy Co (DEC)

Diversified Energy Co
Date: Aug. 28, 2024 · CIK: 0001922446 · Accession: 0000000000-24-009807

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File numbers found in text: 333-281669

Date
August 28, 2024
Author
Cheryl Brown
Form
UPLOAD
Company
Diversified Energy Co

Letter

August 28, 2024 Robert Russell (“Rusty”) Hutson, Jr. Chief Executive Officer Diversified Energy Co PLC 1600 Corporate Drive Birmingham, AL 35242 Re:Diversified Energy Co PLC Registration Statement on Form F-1 Filed August 20, 2024 File No. 333-281669 Dear Robert Russell (“Rusty”) Hutson, Jr.: 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 Cheryl Brown at 202-551-3905 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:Hillary Holmes

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August 28, 2024
Robert Russell (“Rusty”) Hutson, Jr.
Chief Executive Officer
Diversified Energy Co PLC
1600 Corporate Drive
Birmingham, AL 35242
Re:Diversified Energy Co PLC
Registration Statement on Form F-1
Filed August 20, 2024
File No. 333-281669
Dear Robert Russell (“Rusty”) Hutson, Jr.:
            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 Cheryl Brown at 202-551-3905 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Hillary Holmes