TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 2, 2021 Walter G. Goodrich Chief Executive Officer Goodrich Petroleum Corporation 801 Louisiana, Suite 700 Houston, Texas 77002 Re: Goodrich Petroleum Corporation Form 10-K for the Fiscal Year Ended December 31, 2020 Form 8-K filed May 6, 2021 File No. 001-12719 Dear Mr. Goodrich: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation