TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 23, 2023 Chad Allen Chief Financial Officer Northern Oil & Gas, Inc. 4350 Baker Road Suite 400 Minnetonka , Minnesota 55343 Re: Northern Oil & Gas, Inc. Form 10-K for the Fiscal Year ended December 31, 2022 Filed February 24, 2023 File No. 001-33999 Dear Chad Allen: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation