United States securities and exchange commission logo May 24, 2021 M. Jay Allison Chief Executive Officer Comstock Resources, Inc. 5300 Town and Country Blvd., Suite 500 Frisco, Texas 75034 Re: Comstock Resources, Inc. Registration Statement on Form S-3 Filed May 17, 2021 File No. 333-256221 Dear Mr. Allison: 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: Jack. G. Jacobsen, Esq.