0001193125-20-318963.txt : 20210121 0001193125-20-318963.hdr.sgml : 20210121 20201216151828 ACCESSION NUMBER: 0001193125-20-318963 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20201216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CONTANGO OIL & GAS CO CENTRAL INDEX KEY: 0001071993 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 954079863 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 717 TEXAS AVENUE STREET 2: SUITE 2900 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: 713-236-7400 MAIL ADDRESS: STREET 1: 717 TEXAS AVENUE STREET 2: SUITE 2900 CITY: HOUSTON STATE: TX ZIP: 77002 FORMER COMPANY: FORMER CONFORMED NAME: MGPX VENTURES INC DATE OF NAME CHANGE: 19981013 CORRESP 1 filename1.htm CORRESP

Contango Oil & Gas Company

717 Texas Avenue, Suite 2900

Houston, Texas 77002

(713) 236-7400

December 16, 2020

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, DC 20549

Attn: Mr. Kevin Dougherty

 

  Re:

Contango Oil & Gas Company

Registration Statement on Form S-4 (File No. 333-250862)

Dear Mr. Dougherty:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Act”), Contango Oil & Gas Company, a Texas corporation (the “Company”), hereby respectfully requests that the effective time of the above referenced Registration Statement on Form S-4 filed by the Company (the “Registration Statement”) be accelerated to 9:00 a.m., Eastern Standard Time, on December 18, 2020 or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Tull R. Florey at (346) 718-6767. We also respectfully request that a copy of the written order from the Commission verifying the effective time of such Registration Statement be sent to Gibson, Dunn & Crutcher LLP, attention: Tull R. Florey, via email at tflorey@gibsondunn.com.

[Signature page follows]

Very truly yours,
Contango Oil & Gas Company
By:   /s/ E. Joseph Grady
Name:   E. Joseph Grady
Title:   Senior Vice President and Chief Financial Officer

 

cc:

Tull R. Florey, Gibson, Dunn & Crutcher LLP

 

[Signature Page to Acceleration Request]