TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 18, 2021 Sean Woolverton Chief Executive Order and Director SILVERBOW RESOURCES, INC. 920 Memorial City Way Suite 850 Houston, Texas 77024 Re: SILVERBOW RESOURCES, INC. Registration Statement on Form S-3 Filed October 8, 2021 File No. 333-260142 Dear Mr. Woolverton: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Arthur Tornabene-Zalas at 202-551-3162 or Loan Lauren Nguyen, Legal Branch Chief, at (202) 551-3642 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Hillary Holmes