December 29, 2014
Via EDGAR and Overnight Delivery
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-4628
Attention: Mr. H. Roger Schwall, Assistant Director
| Re: | Rosetta Resources Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2013 |
| Filed February 24, 2014 |
| Form 10-Q for the Quarterly Period Ended September 30, 2014 |
| Filed November 3, 2014 |
| File No. 000-51801 |
Dear Mr. Schwall:
Rosetta Resources Inc. (the “Company”) acknowledges receipt of the letter dated December 22, 2014 containing comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission in regards to the Company’s Form 10-K for the fiscal year ended December 31, 2013 and Form 10-Q for the quarterly period ended September 30, 2014. The letter requests that we respond to the Staff’s comments within 10 business days or to tell the Staff by that time when we will provide the Staff with our responses. We respectfully request an extension of time to respond to the letter so that we can devote appropriate time and resources to consider the Staff’s comments and to complete our responses. We expect to provide our responses to the letter no later than January 23, 2015.
Please direct any questions or comments regarding the foregoing to me at (713) 335-4105.
| Sincerely, |
/s/ John E. Hagale |
| John E. Hagale |
| Executive Vice President and |
| Chief Financial Officer |
| cc: | Mr. James E. Craddock, Rosetta Resources Inc. |
Rosetta Resources Inc. 717 Texas, Suite 2800 Houston, Texas Tel 713.335.4000 Fax 713.335.4197
www.rosettaresources.com