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CORRESP
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 Mach Natural Resources
LP

 14201 Wireless Way, Suite 300

 Oklahoma City, Oklahoma 73134

 September 15, 2025

 VIA EDGAR & FEDERAL EXPRESS

 John Hodgin

 Brad Skinner

 Sandra Wall

 Division of Corporation Finance

 Office of Energy & Transportation

 United States Securities and Exchange Commission

 100 F Street, NE

 Washington, D.C. 20549-3561

 Re: MACH NATURAL RESOURCES LP

 Form 10-K for the Fiscal Year Ended December
31, 2024

 Filed March 13, 2025

 File No. 001-41849

 Ladies and Gentlemen:

 This letter sets forth the responses of Mach Natural
Resources LP (the "Company") to the comments of the Staff (the "Staff") of the Securities and Exchange Commission
(the "Commission") set forth in your letter, dated September 5, 2025, with respect to the Company's Annual Report on
Form 10-K for the fiscal year ended December 31, 2024 (the "2024 Form 10-K"). For your convenience, each of the Staff's
comments is reprinted in bold below, followed by the Company's responses thereto. With the Staff's permission, where the responses
indicate that the Company will revise its disclosures and/or make additional disclosures, the Company requests permission to do so in
its future filings of the type to which the comment relates. Capitalized terms used but not otherwise defined herein shall have the meanings
ascribed thereto in the 2024 Form 10-K.

 Form 10-K for the Fiscal Year Ended December 31, 2024

 Business and Properties

 Summary Reserve Data, page 3

 1. We note total proved PV-10 is disclosed as $1,890 million, which based on the Cawley Gillespie reserve
report, appears to include discounted midstream revenues associated with the Company's ownership share of revenues processed through
a Company owned plant.

 Please tell us the total dollar
amount of the midstream revenues included in the PV-10 and standardized measure for each period disclosed here and on page 108.

 Also, please explain your justification
for the inclusion of midstream revenues based on the disclosure requirements in Rule 4-10(a)(16) of Regulation S-X, Instruction 1 to paragraph
(a)(16)(i) and Rule 4-10(a)(26) of Regulation S-X, respectively.

 RESPONSE :

 The Company acknowledges the Staff's comment
and respectfully advises the Staff that, for each period presented, the total dollar amount of midstream revenues included in the PV-10
and standardized measure is as follows: (i) for the year ended December 31, 2024, midstream revenues included in the PV-10 and standardized
measure were approximately $762 million, with a corresponding PV-10 of approximately $157 million; (ii) for the year ended December 31,
2023, midstream revenues included in the PV-10 and standardized measure were approximately $760 million, with a corresponding PV-10 of
approximately $170 million; and (iii) for the year ended December 31, 2022, midstream revenues included in the PV-10 and standardized
measure were approximately $771 million, with a corresponding PV-10 of approximately $247 million.

 The Company further advises the Staff that the
inclusion of midstream revenues in the PV-10 and standardized measure calculations is based on the specific structure of the Company's
operations and is consistent with the disclosure requirements of Rule 4-10(a)(16) of Regulation S-X, Instruction 1 to paragraph (a)(16)(i),
and Rule 4-10(a)(26) of Regulation S-X.

 The Company owns and operates certain midstream
systems that are integral to its oil and gas production activities. The revenues generated from these systems are directly offset by the
corresponding charges forecasted at the well level. For example, in the reserve report, if the Company's midstream entity charges
$1.00 for transporting one MCF, this amount is recognized as revenue by the midstream system. Simultaneously, at the well level, the same
$1.00 is recorded as an expense, fully burdening the well and included as part of the price differential calculation in the reserve report.
This approach ensures that the combined effects of both the well and the midstream system accurately reflect the gathering, treating,
and field processing costs that are considered part of oil and gas activities, as outlined in Rule 4-10(a)(16)(i).

 U.S. Securities & Exchange Commission September 15, 2025 Page 2

 Furthermore, because the Company owns the midstream
systems, the terminal point for the volumes is typically the tailgate of the processing plant, which serves as the sales point where volumes
are delivered into the main line. All Company-owned midstream related expenses are included in the midstream reserve case, which reduces
the overall cash flow reported. Importantly, no revenue from third parties or from other working interest owners in the Company's
wells is included in the midstream revenues presented in the reserve report.

 The Company believes that this methodology is
consistent with the intent of the applicable SEC rules, as it provides a transparent and accurate representation of the net cash flows
attributable to the Company's oil and gas producing activities, inclusive of the costs and revenues associated with Company-owned
midstream operations.

 Internal Controls Over Reserve Estimates,
page 4

 2. We note disclosure on page two clarifying the estimates of proved reserves and related PV-10, as
of December 31, 2024, were prepared by Cawley, Gillespie & Associates. Please expand your disclosure under the section "Internal
Controls Over Reserves Estimates" to additionally provide the qualifications of the technical person within Cawley, Gillespie &
Associates primarily responsible for overseeing the preparation of the reserve report, as of December 31, 2024. Refer to the disclosure
requirements in Item 1202(a)(7) of Regulation S-K.

 RESPONSE :

 The Company respectfully acknowledges the Staff's
comment and in response to the Staff's comment, the Company intends to include in its future Form 10-K filings (beginning with our
2025 Form 10-K) additional disclosure providing the qualifications of the technical person within Cawley, Gillespie & Associates ("Cawley")
primarily responsible for overseeing the preparation of the Company's reserve report.

 The Company anticipates such additional disclosure
will read substantially as follows (subject to final internal review and revision by the Company and Cawley):

 Cawley, Gillespie & Associates
is a Texas Registered Engineering Firm (F-693), made up of independent registered professional engineers and geologists that
have provided petroleum consulting services to the oil and gas industry for over 60 years. The lead evaluator that prepared the reserve
report was J. Zane Meekins, P.E., Executive Vice President at Cawley, Gillespie & Associates.

 Mr. Meekins has been with Cawley,
Gillespie & Associates since 1989 and graduated from Texas A&M University in 1987 with a Bachelor of Science degree in Petroleum
Engineering. Mr. Meekins is a State of Texas registered professional engineer (License #71055) and a member of the Society of Petroleum
Evaluation Engineers and the Society of Petroleum Engineers. Mr. Meekins meets or exceeds the education, training, and experience
requirements set forth in the Standards Pertaining to the Estimating and Auditing of Oil and Gas Reserves Information promulgated by the
Society of Petroleum Engineers. Mr. Meekins is proficient in judiciously applying industry standard practices to engineering and
geoscience evaluations as well as applying SEC and other industry reserves definitions and guidelines.

 U.S. Securities & Exchange Commission September 15, 2025 Page 3

 Oil, Natural Gas and NGL Production Prices
and Production Costs

 Operating Data, page 6

 3. Please revise the tabular disclosure to identify the units used to report the revenues, costs, and
expenses, e.g. in thousands, except per common unit data, comparable to the disclosure on page 75.

 RESPONSE :

 The Company acknowledges the Staff's
comment and respectfully advises the Staff that the units used to report the revenues, costs, and expenses is in thousands, except
per common unit data. The Company intends to include such clarification in its future Form 10-K filings (beginning with our 2025
Form 10-K unless we believe such revisions should be included in earlier disclosure in a quarterly report on Form 10-Q).

 Notes to Consolidated Financial Statements

 16. Subsequent Events

 Flycatcher Acquisition, page 104

 4. Please expand the discussion of the Flycatcher Acquisition to clarify the reserve estimates, as
of December 31, 2024, prepared by Cawley, Gillespie & Associates (Exhibits 99.2 and 99.3), are not included in the estimates of proved
reserves and cash flows presented in Form 10-K, as of December 31, 2024.

 RESPONSE :

 The Company acknowledges the Staff's comment
and respectfully advises the Staff that the reserve estimates related to the Flycatcher Acquisition, as of December 31, 2024 (as presented
in Exhibits 99.2 and 99.3), are not included in the estimates of proved reserves and cash flows presented in the 2024 Form 10-K as the
Flycatcher Acquisition was closed in January 2025. Accordingly, the reserves and associated cash flows from the Flycatcher Acquisition
were not eligible for inclusion in the year-end 2024 estimates reported in the 2024 Form 10-K.

 To the extent applicable in future filings, the
Company will ensure that it clearly discloses when reserve estimates related to acquisitions are not included in year-end reserve and
cash flow estimates due to the timing of the transaction's closing.

 17. Supplementary Financial Information
for Oil and Gas Producing Activities (Unaudited)

 Proved Reserves Summary, page 106

 5. For the years ended December 31, 2022, 2023, and 2024, we note the changes in your estimates of
total proved reserves included "revisions of previous estimates" due to: 1) the addition of PUDs and 2) the addition of proved
developed producing reserves associated with the drilling of wells within proved areas that were not booked as PUDs at the prior year-end,
and that you added no new reserves as "extensions and discoveries" during these periods.

 Please expand your disclosure
to explain in reasonable detail why reserves for these locations are classified as "revisions of previous estimates" and not
"extensions and discoveries." Refer to the disclosure requirements in FASB ASC 932-235-50-5.

 U.S. Securities & Exchange Commission September 15, 2025 Page 4

 This comment also applies to
the disclosure on page four of the changes that occurred in your proved undeveloped reserves, for the year ended December 31, 2024.

 RESPONSE :

 The Company acknowledges the Staff's comment
and respectfully advises the Staff that the Company operates exclusively in mature basins with well-established production histories and
clearly defined development patterns and that these areas have been extensively delineated and developed over many years, resulting in
a high degree of predictability regarding reservoir characteristics and performance. As a result, the Company's drilling activities
are confined to locations within previously proved areas, and the Company has not undertaken drilling operations that would extend the
boundaries of proved acreage or result in the discovery of new fields or reservoirs. In accordance with ASC 932, "extensions and
discoveries" are defined as additions to proved reserves resulting from (i) extension of the proved acreage of previously discovered
reservoirs, or (ii) discovery of new fields or reservoirs. During the periods in question, the Company did not drill wells outside of
the established proved areas, nor did it encounter new reservoirs or fields. Instead, the changes in proved reserves primarily resulted
from the reclassification of reserves within existing proved areas based on updated development plans, technical data, or changes in economic
conditions. This includes the addition of proved undeveloped reserves (PUDs) and the addition of proved developed producing reserves associated
with the drilling of wells within previously proved areas that were not booked as PUDs at the prior year-end. These changes reflect updated
information and actual drilling results within the established proved areas, rather than the identification of new areas or reservoirs.

 As these reserve additions are attributable to
updated technical assessments, changes in development plans, or the conversion of previously unbooked locations within existing proved
areas, the Company believes they are appropriately classified as "revisions of previous estimates" under ASC 932.

 The Company further advises the Staff that it
intends to revise its disclosure in future filings to clarify the basis for classifying these reserve changes as "revisions of previous
estimates" and to explicitly state that no extensions or discoveries occurred, consistent with the requirements of ASC 932.

 6. Please expand your separate disclosure of the proved developed reserves and proved undeveloped reserves
to include the volumes for the beginning period of the reconciliation, i.e. as of December 31, 2021. Refer to the disclosure requirements
in FASB ASC 932-235-50-4.

 RESPONSE :

 The Company respectfully acknowledges the Staff's
comment and in response to the Staff's comment, the Company intends to include in its future Form 10-K filings (beginning with our
2025 Form 10-K) additional disclosure providing the separate disclosure of the proved developed reserves and proved undeveloped reserves
to include the volumes for the beginning period of the reconciliation.

 The Company further advises the Staff that the
proved developed reserves and proved undeveloped reserves as of December 31, 2021 were as follows, which were included in the Company's
Form 10-K for the fiscal year ended December 31, 2023:

 Proved Developed Reserves
 Oil (MBbl)
 Natural Gas (MMcf)
 NGL (MBbl)
 Oil Equivalents (MBoe)

 December 31, 2021
 22,794
 415,141
 29,736
 121,719

 Proved Undeveloped Reserves
 Oil (MBbl)
 Natural Gas (MMcf)
 NGL (MBbl)
 Oil Equivalents (MBoe)

 December 31, 2021
 12,981
 21,979
 319
 16,964

 U.S. Securities & Exchange Commission September 15, 2025 Page 5

 Standardized Measure, page 106

 7. We note disclosure on page 108 that future development costs include plugging expenses, net of salvage
and net capital investment. Please provide us with the total undiscounted dollar amount of the abandonment costs included in your calculation
of the standardized measure, and for comparison, the total undiscounted dollar amount of your asset retirement obligations reported on
page 82, as of December 31, 2024.

 Please explain your rationale
for any material differences in these undiscounted costs. For additional guidance regarding the costs to be included in the standardized
measure, refer to the definition of "Discounted Future Net Cash Flows Related to Proved Oil and Gas Reserves" under Amendments
to the XBRL Taxonomy, Accounting Standards Update 2010-03, Extractive Activities-Oil and Gas (Topic 932), Oil and Gas Reserve Estimation
and Disclosures, January 2010.

 The Company acknowledges the Staff's comment
and respectfully advises the Staff that, as of December 31, 2024, the total undiscounted dollar amount of abandonment costs included in
the calculation of the standardized measure was approximately $292 million. For comparison, the total undiscounted dollar amount of asset
retirement obligations (AROs) reported on page 82 of the 2024 Form 10-K was approximately $314 million. The difference of approximately
$22 million between these amounts is primarily attributable to two factors. First, approximately $5 million of the difference relates
to service wells that do not produce oil and gas and, as such, were not included in the reserve report. Second, the remaining difference
is primarily due to acquisitions that closed in late 2024. In these cases, the original acquisition reserve report databases obtained
from sellers did not i