TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 20, 2022 Sean Woolverton Chief Executive Officer and Director Silverbow Resources, Inc. 920 Memorial City Way Suite 850 Houston, TX 77024 Re: Silverbow Resources, Inc. Registration Statement on Form S-3 Filed May 13, 2022 File No. 333-264936 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 Anuja Majmudar, Attorney- Advisor, at (202) 551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Hillary Holmes, Esq.