Whiting Petroleum Corporation
Whiting Oil and Gas Corporation
Whiting US Holding Company
Whiting Canadian Holding Company ULC
Whiting Resources Corporation
1700 Broadway, Suite 2300
Denver, Colorado 80290-2300
June 4, 2018
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Whiting Petroleum Corporation, Whiting Oil and Gas Corporation, Whiting US |
| Holding Company, Whiting Canadian Holding Company ULC and Whiting |
| Resources Corporation – Registration Statement on Form S-4 (Registration |
| No. 333-225232) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned, on behalf of Whiting Petroleum Corporation, as registrant, and Whiting Oil and Gas Corporation, Whiting US Holding Company, Whiting Canadian Holding Company ULC and Whiting Resources Corporation, as co-registrants, hereby requests that the above-referenced Registration Statement be declared effective at 4:00 p.m., Eastern Time, on June 6, 2018, or as soon as is practicable thereafter.
| Very truly yours, | ||
| WHITING PETROLEUM CORPORATION | ||
| WHITING OIL AND GAS CORPORATION | ||
| WHITING US HOLDING COMPANY | ||
| WHITING CANADIAN HOLDING COMPANY ULC | ||
| WHITING RESOURCES CORPORATION | ||
| By: | /s/ Michael J. Stevens | |
| Michael J. Stevens | ||
| Senior Vice President and Chief Financial Officer | ||
