TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 18, 2021 Michael Killelea Executive Vice President, General Counsel and Corporate Secretary GOODRICH PETROLEUM CORP 801 Louisiana St., Suite 700 Houston, TX 77002 Re: GOODRICH PETROLEUM CORP Registration Statement on Form S-1 Filed May 7, 2021 File No. 333-255923 Dear Mr. Killelea: 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 Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Michael Telle