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November 26, 2018
Via EDGAR
Division of Corporation Finance
Office of Natural Resources
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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Re: |
Comstock Resources, Inc. |
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Registration Statement on Form S-3 |
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Filed November 9, 2018 |
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File No. 333-228311 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended (the “Act”), Comstock Resources, Inc. (the “Registrant”) hereby requests the acceleration of the effectiveness of its Registration Statement on Form S-3 (File No. 333-228311) (the “Registration Statement”), to Wednesday, November 28, 2018, at 8:00 a.m. Eastern Time, or as soon as practicable thereafter.
Please contact Jack Jacobsen of Locke Lord LLP at (214) 740-8553 with any questions you may have concerning this request. In addition, please notify Mr. Jacobsen when this request for acceleration has been granted.
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Very truly yours,
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/s/ ROLAND O. BURNS |
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Roland O. Burns |
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President and Chief Financial Officer |
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cc: |
Mr. PJ Hamidi |
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Jack E. Jacobsen, Esq. |
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Locke Lord LLP |