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Correspondence 0001104659-26-044891 from Vitesse Energy, Inc. (VTS)

Vitesse Energy, Inc.
Date: April 17, 2026 · CIK: 0001944558 · Accession: 0001104659-26-044891

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File numbers found in text: 333-294996

Date
April 17, 2026
Author
James Henderson
Form
CORRESP
Company
Vitesse Energy, Inc.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation Attention: Liz Packebusch Re: Vitesse Energy, Inc. Registration Statement on Form S-3 Filed April 10, 2026 File No. 333-294996

Dear Ms. Packebusch:

Vitesse Energy, Inc., a Delaware corporation (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-294996) be accelerated under Rule 461 under the Securities Act of 1933, as amended, so that it is declared effective at 4:00 p.m., Eastern time, on April 21, 2026 or as soon thereafter as possible.

We request that we be notified of such effectiveness by a telephone call to Brenda Lenahan of Vinson & Elkins L.L.P. at (212) 237-0133 and that such effectiveness also be confirmed in writing.

Thank you for your attention to this matter.

[Signature page follows]

Very truly yours,
VITESSE ENERGY, INC.

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CORRESP
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Vitesse Energy, Inc.

5619 DTC Parkway, Suite 700

Greenwood Village, Colorado
80111

(720) 361-2500

April 17, 2026

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549-3561

Attention: Liz Packebusch

Re: Vitesse Energy, Inc.

Registration Statement on Form S-3

Filed April 10, 2026

File No. 333-294996

Dear Ms. Packebusch:

Vitesse Energy, Inc., a Delaware corporation (the “Company”)
hereby requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-294996) be accelerated
under Rule 461 under the Securities Act of 1933, as amended, so that it is declared effective at 4:00 p.m., Eastern time, on April 21,
2026 or as soon thereafter as possible.

We request that we be notified of such effectiveness by a telephone
call to Brenda Lenahan of Vinson & Elkins L.L.P. at (212) 237-0133 and that such effectiveness also be confirmed in writing.

Thank you for your attention to this matter.

[Signature page follows]

  Very truly yours,

  VITESSE ENERGY, INC.

  By:
  /s/ James Henderson

  Name:
  James Henderson

  Title:
  Chief Financial Officer

 cc: Vinson & Elkins L.L.P.

Brenda Lenahan

Alex Lewis

Signature page to

Acceleration Request