TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 26, 2022 William B. Berry President and Chief Executive Officer Continental Resources, Inc. 20 N. Broadway Oklahoma City, OK 73102 Re: Continental Resources, Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Response dated October 11, 2022 File No. 001-32886 Dear William B. Berry: We have reviewed your October 11, 2022 response to our comment letter 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 these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our September 13, 2022 letter. Response dated October 11, 2022 Management's Discussion and Analysis of Financial Condition and Results of Operations, page 43 1. We note your response to prior comment 3 states that if new lower-emissions products are developed that are competitive with crude oil or natural gas, those products may reduce overall demand for crude oil and natural gas. Please tell us how you considered providing disclosure that more directly addresses this risk. William B. Berry FirstName ContinentalLastNameWilliam Resources, Inc. B. Berry Comapany October 26,NameContinental 2022 Resources, Inc. October Page 2 26, 2022 Page 2 FirstName LastName Please contact Anuja A. Majmudar, Attorney-Adviser, at (202) 551-3844 or Karina Dorin, Attorney-Adviser, at (202) 551-3763 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation