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June 20, 2011
Via EDGAR
United States Securities and Exchange
Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
Attention: Mr. H. Roger Schwall
Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
Attention: Mr. H. Roger Schwall
| Re: | Legacy Reserves LP | ||
| Registration Statement on Form S-3 | |||
| Filed May 25, 2011 | |||
| (No. 333-174488) |
Ladies and Gentlemen:
Andrews Kurth LLP hereby supplementally confirms in writing to the staff of the Securities and Exchange Commission that the references to the Delaware General Corporation Law, the Delaware Revised Uniform Limited Partnership Act and the Delaware Limited Liability Company Act (contained in the opinion filed as Exhibit 5.1 to the Registration Statement and Amendment No.1 to the Registration Statement filed on the date hereof) include the statutory provisions and reported judicial decisions interpreting these laws.
| Very truly yours, | |
| /s/ ANDREWS KURTH LLP |
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