Correspondence 0001193125-26-143786 from INFINITY NATURAL RESOURCES, INC. (INR)
INFINITY NATURAL RESOURCES, INC.
Date: April 6, 2026 · CIK: 0002029118 · Accession: 0001193125-26-143786
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File numbers found in text: 333-294821
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CORRESP 1 filename1.htm CORRESP INFINITY NATURAL RESOURCES, INC. 2605 Cranberry Square Morgantown, West Virginia, 26508 April 6, 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 Re: Infinity Natural Resources, Inc. Request for Acceleration of Effectiveness of Registration Statement on Form S-3 Registration No. 333-294821 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Infinity Natural Resources, Inc., a Delaware corporation (the “ Company ”), hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:05 p.m., Eastern Time, on April 8, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective. Please contact Michael W. Rigdon or Sara Lampert of Kirkland & Ellis LLP, special counsel to the Company, at (713) 836-3647 or (713) 836-3410 or, respectively, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, /s/ Zack Arnold Zack Arnold President and Chief Executive Officer