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| ATTORNEYS AT LAW
777 EAST WISCONSIN AVENUE MILWAUKEE, WI 53202-5306 414.271.2400 TEL 414.297.4900 FAX foley.com
WRITER’S DIRECT LINE 414.319.7348 brikkers@foley.com EMAIL |
October 6, 2014
VIA EDGAR
Mr. H. Roger Schwall
U.S. Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
| Re: | Whiting Petroleum Corporation (File No. 1-31899) and Kodiak Oil & Gas Corp. |
(File No. 1-32920) Amendment No. 2 to Preliminary Joint Proxy
Statement/Circular on Schedule 14A, filed on September 19, 2014
Dear Mr. Schwall:
On behalf of Whiting Petroleum Corporation, a Delaware corporation, we are transmitting the responses of James J. Volker and Lynn A. Peterson to the letter of the Staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission dated October 2, 2014, with respect to the above-referenced Preliminary Joint Proxy Statement/Circular on Schedule 14A. Please find the responses enclosed.
Please direct any communications concerning the responses to the undersigned at (414) 319-7348 or brikkers@foley.com or to John K. Wilson at (414) 297-5642 or jkwilson@foley.com.
| Very truly yours, |
| /s/ Benjamin F. Rikkers |
| Benjamin F. Rikkers |
| cc: | Whiting Petroleum Corporation |
Working Group
Enclosure
BOSTON BRUSSELS CHICAGO DETROIT | JACKSONVILLE LOS ANGELES MADISON MIAMI | MILWAUKEE NEW YORK ORLANDO SACRAMENTO | SAN DIEGO SAN FRANCISCO SHANGHAI SILICON VALLEY | TALLAHASSEE TAMPA TOKYO WASHINGTON, D.C. |