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                             June 13, 2024

       Joel Riddle
       Chief Executive Officer
       Tamboran Resources Corporation
       Suite 01, Level 39, Tower One, International Towers Sydney
       100 Barangaroo Avenue, Barangaroo NSW 2000

                                                        Re: Tamboran Resources
Corporation
                                                            Registration
Statement on Form S-1
                                                            Response dated June
12, 2024
                                                            File No. 333-279119

       Dear Joel Riddle:

               We have reviewed your response dated June 12, 2024 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 amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.

       Correspondence Filed June 12, 2024

       Capitalization, page 66

   1.                                                   We note in June 2024
you issued to H&P a convertible senior note with an original
                                                        principal amount of
$9,390,500. We further note you you have included the conversion of
                                                        the note into an
aggregate of 451,466 shares of common stock in your capitalization table.
                                                        Please revise the
presentation of the capitalization table to include a separate column
                                                        that reflects the
proceeds received from convertible notes and conversion of the notes to
                                                        common stock.
   2.                                                   We note including net
offering proceeds, increase in cash and cash equivalents under 'As
                                                        Adjusted" column total
$158,015. However, total stockholders' equity under 'As Adjusted'
                                                        column increased by
$178,371. Please explain, show us your adjustments and revise your
                                                        disclosures as
appropriate.
 Joel Riddle
Tamboran Resources Corporation
June 13, 2024
Page 2
Dilution, page 67

3.    We note on page F-15, as of March 31, 2024, the Company incurred
$3,315,503 in
      deferred offering costs. Please revise your calculation to exclude these
costs from your
      calculation of net tangible book value and related per share at March 31,
2024, before the
      offering or advise why you do not believe revision is necessary.
4.    We note you have included the 451,466 shares of common stock in the
denominator when
      calculating net tangible book value per share at March 31, 2024. Please
revise your
      presentation to exclude these shares in your calculation of net tangible
book value per
      share before the offering at March 31, 2024.
5.    We note you have included the 451,466 shares of common stock in the
denominator when
      calculating adjusted net tangible book value per share after the
offering. However, the
      proceeds from convertible notes related to these shares are not included
in the numerator.
      Please revise adjusted net tangible book value at March 31, 2024 and
related per share to
      include the proceeds from the convertible notes as appropriate or explain
to us why
      revisions are not necessary.
6.    Please provide the calculation of net tangible book value per share after
the offering if the
      underwriters exercise in full their option to purchase additional shares.
       Please contact Myra Moosariparambil at 202-551-3796 or Raj Rajan at
202-551-3388 if
you have questions regarding comments on the financial statements and related
matters. You
may contact Sandra Wall at 202-551-4727 or John Hodgin at 202-551-3699 with
questions about
engineering comments. Please contact Cheryl Brown at 202-551-3905 or Liz
Packebusch at 202-
551-8749 with any other questions.



                                                             Sincerely,
FirstName LastNameJoel Riddle
                                                             Division of
Corporation Finance
Comapany NameTamboran Resources Corporation
                                                             Office of Energy &
Transportation
June 13, 2024 Page 2
cc:       Michael Chambers, Esq.
FirstName LastName