December 7, 2020
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, NE
Washington, D.C. 20549-3561
Attn: Kevin Dougherty
Re: | Contango Oil & Gas Company |
Registration Statement on Form S-3 |
Filed November 24, 2020 |
File No. 333-250931 |
Dear Mr. Dougherty:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-250931) of Contango Oil & Gas Company so that it may become effective at 6:00 p.m., Eastern Time, on December 9, 2020, or as soon as possible thereafter.
Please do not hesitate to contact me at 918-748-3358 with any questions regarding this matter.
Sincerely, |
CONTANGO OIL & GAS COMPANY |
/s/ Charles L. McLawhorn, III |
Charles L. McLawhorn, III |
Senior Vice President, General Counsel & Corporate Secretary |