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5300 Town and Country Blvd., Suite 500 Frisco, Texas 75034
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May 26, 2020
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance, Office of Energy & Transportation
100 F Street, NE
Washington, D.C. 20549
Attention: Ms. Laura Nicholson
Re: | Comstock Resources, Inc. |
Registration Statement on Form S-3, filed May 8, 2020 |
Form S-3/A Pre-Effective Amendment to Registration Statement on Form S-3, filed May 22, 2020 |
File No. 333-238113 |
Dear Ms. Nicholson:
On May 22, 2020, Comstock Resources, Inc. (the “Registrant”) filed Form S-3/A Pre-Effective Amendment No. 1 to its Registration Statement on Form S-3 (File No. 333-238113). Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the Registrant hereby requests acceleration of effectiveness of the above-referenced Registration Statement on Form S-3 (File No. 333-238113), as amended, so that the same will become effective on June 1, 2020 at 9:00 a.m. Eastern Time, or as soon as practicable thereafter.
| Very truly yours,
COMSTOCK RESOURCES, INC. |
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| /s/ Roland O. Burns |
| Roland O. Burns |
| President and Chief Financial Officer |
cc: | Locke Lord LLP |
| Jack Jacobsen |
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