[LINN LETTERHEAD]
October 25, 2013
Via EDGAR and Facsimile
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Brad Skinner |
| H. Roger Schwall |
| Karl Hiller |
| John Hodgin |
| Anne Nguyen Parker |
| Norman von Holtzendorff |
| Re: | Linn Energy, LLC |
| Form 10-K/A for the Fiscal Year Ended December 31, 2012 |
| Form 10-Q/A for the Quarter Ended March 31, 2013 |
| Form 10-Q/A for the Quarter Ended June 30, 2013 |
| LinnCo, LLC |
| Form 10-K/A for the Fiscal Year Ended December 31, 2012 |
| Form 10-Q/A for the Quarter Ended March 31, 2013 |
| Form 10-Q/A for the Quarter Ended June 30, 2013 |
Ladies and Gentlemen:
As a supplement to the documents provided via correspondence dated October 24, 2013, please find enclosed copies of the following draft documents marked to the original filings:
| • | Amendment No. 1 to Annual Report of Linn Energy, LLC for the fiscal year ended December 31, 2012 on Form 10-K/A; |
| • | Amendment No. 1 to Quarterly Report of Linn Energy, LLC for the quarter ended March 31, 2013 on Form 10-Q/A; |
| • | Amendment No. 1 to Quarterly Report of Linn Energy, LLC for the quarter ended June 30, 2013 on Form 10-Q/A; |
| • | Amendment No. 1 to Annual Report of LinnCo, LLC for the fiscal year ended December 31, 2012 on Form 10-K/A; |
| • | Amendment No. 1 to Quarterly Report of LinnCo, LLC for the quarter ended March 30, 2013 on Form 10-Q/A; and |
| • | Amendment No. 1 to Quarterly Report of LinnCo, LLC for the quarter ended June 30, 2013 on Form 10-Q/A. |
October 25, 2013
Page 2 of 2
Please contact the undersigned at (281) 840-4156 if you have any questions or comments with respect to the attached drafts.
| Very truly yours, | ||
| LINN ENERGY, LLC | ||
| LINNCO, LLC | ||
| By: | /s/ Candice J. Wells | |
| Candice J. Wells | ||
| Vice President, General Counsel and Corporate Secretary | ||
| Cc: | Michael E. Dillard |
| Sean T. Wheeler |
| Divakar Gupta |
| Latham & Watkins LLP |
| Daniel A. Neff |
| David K. Lam |
| Wachtell, Lipton, Rosen & Katz |
| Kelly B. Rose |
| Baker Botts L.L.P. |
