CORRESP 1 filename1.htm

 

1114 Avenue of the Americas

34th Floor

New York, NY 10036

212.697.9660 telephone

212.697.9466 facsimile

www.warrenresources.com

 

December 4, 2015

 

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:  Mr. H. Robert Schwall

 

Re:                             Warren Resources, Inc.

Registration Statement on Form S-3

Filed November 19, 2015

File No. 333-208112

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Warren Resources, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate the effectiveness of the above-referenced Registration Statement on Form S-3 so that it becomes effective at 11:00 a.m., Eastern Time, on December 7, 2015 or as soon thereafter as practicable.

 

The Company acknowledges that:

 

·                  should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·                  the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·                  the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 



 

Please address any questions or comments with respect to this request to our counsel, Thompson & Knight LLP, by contacting Alan Baden (telephone: (713) 217-2889; facsimile (832) 397-8044).

 

 

Very truly yours,

 

 

 

WARREN RESOURCES, INC.

 

 

 

 

 

By:

/s/ Saema Somalya

 

 

Saema Somalya

 

 

Senior Vice President, General Counsel and

 

 

Corporate Secretary

 

cc:                                Jerard Gibson,

Staff Attorney