0000000000-23-008063.txt : 20240116 0000000000-23-008063.hdr.sgml : 20240116 20230727153107 ACCESSION NUMBER: 0000000000-23-008063 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230727 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Diversified Energy Co PLC CENTRAL INDEX KEY: 0001922446 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] ORGANIZATION NAME: 01 Energy & Transportation IRS NUMBER: 000000000 STATE OF INCORPORATION: X0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1600 CORPORATE DRIVE CITY: BIRMINGHAM STATE: AL ZIP: 35242 BUSINESS PHONE: (205) 408-0909 MAIL ADDRESS: STREET 1: 1600 CORPORATE DRIVE CITY: BIRMINGHAM STATE: AL ZIP: 35242 PUBLIC REFERENCE ACCESSION NUMBER: 0001104659-22-067781 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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filename2.txt United States securities and exchange commission logo July 27, 2023 Benjamin Sullivan Executive Vice President, General Counsel and Corporate Secretary Diversified Energy Co PLC 1600 Corporate Drive Birmingham, Alabama 35242 Re: Diversified Energy Company plc Amendment No. 5 to Draft Registration Statement on Form F-1 Submitted July 17, 2023 CIK No. 0001922446 Dear Benjamin Sullivan: We have reviewed your amended draft registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 5 to Draft Registration Statement on Form F-1 Exhibits 1. The disclosures in Exhibit 99.1 do not appear to address all of the reserve report requirements pursuant to Item 1202(a)(8) of Regulation S-K. Please obtain and file a revised reserve report to include disclosure addressing the following points: 1. The purpose for which the report was prepared, e.g. for inclusion as an exhibit in a filing made with the U.S. Securities and Exchange Commission, per Item 1202(a)(8)(i). 2. A statement that the assumptions, data, methods, and procedures are appropriate for the purpose served by the report per Item 1202(a)(8)(iv). Benjamin Sullivan Diversified Energy Co PLC July 27, 2023 Page 2 You may contact Jennifer O'Brien, Staff Accountant, at 202-551-3721 or Shannon Buskirk, Staff Accountant, at 202-551-3717 if you have questions regarding comments on the financial statements and related matters. You may contact Sandra Wall, Petroleum Engineer, at 202-551-4727 or John Hodgin, Petroleum Engineer, at 202-551-3699 with questions about engineering comments. Please contact Irene Barberena-Meissner, Staff Attorney, at 202- 5516548 or Kevin Dougherty, Staff Attorney, at 202-551-3271 with any other questions. Sincerely, FirstName LastNameBenjamin Sullivan Division of Corporation Finance Comapany NameDiversified Energy Co PLC Office of Energy & Transportation July 27, 2023 Page 2 cc: Ryan J. Lynch, Esq. FirstName LastName