Legacy Reserves LP
303 W. Wall Street, Suite 1800
Midland, Texas 79701
September 15, 2015
VIA EDGAR
Ethan Horowitz
Branch Chief
Office of Natural Resources
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Re: |
| Legacy Reserves LP |
|
| Form 10-K for Fiscal Year Ended |
|
| December 31, 2014 |
|
| Filed February 27, 2015 |
|
| Response Dated July 8, 2015 |
|
| File No. 1-33249 |
Dear Mr. Horowitz:
Legacy Reserves LP, a Delaware limited partnership (“Legacy,” “we,” “us,” or “our”), has received the comments from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) by letter dated August 31, 2015, with respect to Legacy’s Form 10-K for the Fiscal Year ended December 31, 2014 filed with the Commission on February 27, 2015, File No. 001-33249. Based upon the nature of the comments, Legacy will need more time to prepare its response. Accordingly, as previously discussed with the Staff, we will submit a response to the Staff’s comment letter on or before September 29, 2015.
Please direct any questions you have with respect to the foregoing to the undersigned at 432-689-5200 or George J. Vlahakos at 713-220-4351.
| Sincerely, |
|
|
|
|
| /s/ James Daniel Westcott |
| James Daniel Westcott |
| Chief Financial Officer |
cc: George J. Vlahakos
Andrews Kurth LLP
