0001104659-22-120785.txt : 20221222 0001104659-22-120785.hdr.sgml : 20221222 20221121163825 ACCESSION NUMBER: 0001104659-22-120785 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20221121 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Coterra Energy Inc. CENTRAL INDEX KEY: 0000858470 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 043072771 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 840 GESSNER ROAD, SUITE 1400 CITY: HOUSTON STATE: TX ZIP: 77024 BUSINESS PHONE: 2815894600 MAIL ADDRESS: STREET 1: 840 GESSNER ROAD, SUITE 1400 CITY: HOUSTON STATE: TX ZIP: 77024 FORMER COMPANY: FORMER CONFORMED NAME: CABOT OIL & GAS CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

 

COTERRA ENERGY INC.

Three Memorial City Plaza

840 Gessner Road, Suite 1400

Houston, Texas 77024

 

November 21, 2022

 

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

 

Re:Request for Acceleration of Effectiveness of Coterra Energy Inc.’s Registration Statement on Form S-4 (File No. 333-267541).

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Coterra Energy Inc. hereby requests that the effectiveness of the Registration Statement on Form S-4 (File No. 333-267541) (the “Registration Statement”) be accelerated so that the Registration Statement will become effective on November 23, 2022, at 4:30 p.m. Eastern time, or as soon thereafter as practicable.

 

Please contact Clinton W. Rancher or Eileen S. Boyce of Baker Botts L.L.P. at (713) 229-1820 or (713) 229-1343, respectively, if you have any questions regarding this request, and please notify either of them when this request for acceleration has been granted.

 

[Signature Page Follows]

 

 

 

 

  Very truly yours,
   
  Coterra Energy Inc.
   
  By: /s/ Scott C. Schroeder
    Name: Scott C. Schroeder
    Title: Executive Vice President and Chief Financial Officer

 

cc: Clinton W. Rancher, Baker Botts L.L.P.
Eileen S. Boyce, Baker Botts L.L.P.