Erin Energy (ERINQ) CORRESP Correspondence with SEC

March 21, 2013

VIA EDGAR CORRESPONDENCE

Mr. Brad Skinner

Senior Assistant Chief Accountant

United States Securities and Exchange Commission

Division of Corporation Finance

101 F Street N.E.

Washington, D.C. 20549

Re:          CAMAC Energy, Inc.

Form 10-K for Fiscal Year Ended December 31, 2011

Filed March 15, 2012

Definitive Proxy Statement on Schedule 14A

Filed April 30, 2012

Response dated February 15, 2013

File No. 1-34525

Dear Mr. Skinner:

We refer to a telephonic conversation of March 12, 2013 between Mr. Michael Faye, Staff Accountant of the Securities and Exchange Commission (“SEC”), and the undersigned of CAMAC Energy Inc. (the “Company”).  Further to such conversation, we are providing supplemental information to the Staff in connection with our response in our February 15, 2013 letter to the Staff’s prior comment number 3.

Table 1 below illustrates the approach we took to risk adjust the Company’s future net cash flows as of December 31, 2011.  Table 2 represents the summary projection of reserves and revenue contained in the Company’s 2011 reserve report from Netherland, Sewell & Associates, Inc. and supports the Undiscounted Future Net Revenues Less Costs shown in Table 1 for each reserve category.  Table 2 also shows how capital costs and operating expense have been taken into account in the calculation of the future net cash flows.  Please note that for probable reserves no additional development wells are required, but rather, the incremental reserves would result from improved well performance from existing wells (Oyo-7, 8 & 9) and therefore no additional capital expenditures would be required. Additional operating expenditures would be required, however, due to longer field life for the probable reserves. For the possible reserves, new wells (Oyo -10, 11 and 12) will be required in the eastern part of the field and therefore both additional capital expenditures and operating expenditures would be incurred.

In connection with its response, CAMAC Energy Inc. acknowledges that:

●   CAMAC Energy Inc. is responsible for the adequacy and accuracy of the disclosures in the filings;

●   Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and

●   CAMAC Energy Inc. may not assert Staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.

If you have any questions or comments regarding this letter, please contact the undersigned at 713-797-2961.

Very truly yours

CAMAC Energy Inc.

By:             

Nicolas J. Evanoff

Senior Vice President & General Counsel

Table 1

Future Net Cash Flows from Proved (P1), Probable (P2), and Possible (P3) Reserves - December 31, 2011

CAMAC Energy Inc. Share of Oyo Field

							12/31/2011	Risked
							Productive	Undiscounted
							Carrying	Basis
	Undiscounted Future Revenues Less Costs						Amount	Excess/(Def).
	Unadjusted		Risk		Risk
	for Risk		Factor		Adjusted
Net proved reserves 12/31/11		80,311,900		1.00		80,311,900
Net probable - incremental		210,090,200		0.50		105,045,100
Net possible - incremental		675,046,600		0.10		67,504,660
Total 12/31/11		965,448,700				252,861,660	190,979,000	61,882,660

Table 2

SUMMARY PROJECTION OF RESERVES AND REVENUE

CAMAC ENERGY INC. INTEREST

OYO FIELD, OIL MINING LEASE 120, OFFSHORE NIGERIA AS OF DECEMBER 31, 2011

PROVED(1P)RESERVES

		Oil Reserves				Future Gross				Net Capital		Net Operating		Future Net			Cumulative PWat
Period		Gross		Net		Revenue		Taxes		Costs		Expense		Revenue			10.0%
Ending		(MBBL)		(MBBL)		$(M)		$(M)		$(M)		$(M)		$(M)			$(M)
	12-31-2012		978.2		82.6		9,276.1		0.0		0.0		0.0		9,276.1			8,844.4
	12-31-2013		4,165.9		842.6		94,593.4		2,192.8		62,008.4		38,693.7		(8,301.5	)		1,648.8
	12-31-2014		4,691.0		870.9		97,772.3		9,370.8		0.0		37,002.4		51,399.1			42,150.5
	12-31-2015		2,591.4		519.5		58,317.4		4,064.0		0.0		33,642.0		20,611.5			56,915.5
	12-31-2016		1,253.3		347.2		38,976.6		584.1		300.0		30,765.8		7,326.8			61,686.9
	12-31-2017		0.0		0.0		0.0		0.0		0.0		0.0		0.0			61,686.9
	12-31-2018		0.0		0.0		0.0		0.0		0.0		0.0		0.0			61,686.9
	12-31-2019		0.0		0.0		0.0		0.0		0.0		0.0		0.0			61,686.9
	12-31-2020		0.0		0.0		0.0		0.0		0.0		0.0		0.0			61,686.9
	12-31-2021		0.0		0.0		0.0		0.0		0.0		0.0		0.0			61,686.9
Total			13,680		2,663		298,936		16,212		62,308		140,104		80,312			61,687

PROBABLE(2P)UNDEVELOPED RESERVES

		Oil Reserves					Future Gross					Net Capital		Net Operating			Future Net			Cumulative PWat
Period		Gross		Net			Revenue			Taxes		Costs		Expense			Revenue			10.0%
Ending		(MBBL)		(MBBL)			$(M)			$(M)		$(M)		$(M)			$(M)			$(M)
	12-31-2012		0.0		(3.0	)		(337.1	)		0.0		0.0		0.0			(337.1	)		(321.4	)
	12-31-2013		3,141.6		413.9			46,469.6			7,602.1		0.0		(744.6	)		39,612.0			34,013.6
	12-31-2014		3,939.5		280.2			31,457.0			10,724.3		0.0		(733.6	)		21,466.3			50,928.8
	12-31-2015		3,540.7		368.9			41,411.2			9,838.9		0.0		( 49.6	)		31,621.9			73,581.2
	12-31-2016		2,941.9		543.7			61,030.2			8,320.2		0.0		296.5			52,413.5			107,714.3
	12-31-2017		2,852.6		865.1			97,113.4			21,612.3		0.0		34,762.7			40,738.4			131,832.4
	12-31-2018		2,028.9		609.8			68,451.0			20,262.3		0.0		29,485.0			18,703.7			141,898.8
	12-31-2019		1,250.3		359.5			40,362.8			5,209.2		0.0		29,282.0			5,871.6			144,771.7
	12-31-2020		0.0		0.0			0.0			0.0		0.0		0.0			0.0			144,771.7
	12-31-2021		0.0		0.0			0.0			0.0		0.0		0.0			0.0			144,771.7
Total			19,696		3,438			385,958			83,569		0		92,298			210,090			144,772

POSSIBLE(3P)UNDEVELOPED RESERVES

		Oil Reserves				Future Gross				Net Capital		Net Operating			Future Net		Cumulative PWat
Period		Gross		Net		Revenue		Taxes		Costs		Expense			Revenue		10.0%
Ending		(MBBL)		(MBBL)		$(M)		$(M)		$(M)		$(M)			$(M)		$(M)
	12-31-2012		0.0		0.0		5.3		0.0		0.0		0.0			5.3		5.0
	12-31-2013		1,757.9		168.5		18,918.6		4,699.8		0.0		(850.8	)		15,069.5		13,067.0
	12-31-2014		6,947.7		1409.4		158,214.6		15,610.3		90,773.3		(438.4	)		52,269.3		54,254.5
	12-31-2015		10,078.4		3986.1		447,484.6		244,676.0		0.0		286.4			202,522.2		199,331.4
	12-31-2016		7,457.1		2916.1		327,364.8		185,992.4		0.0		261.3			141,111.1		291,226.8
	12-31-2017		5,308.5		1811.0		203,301.6		107,119.6		0.0		205.3			95,976.6		348,047.4
	12-31-2018		3,782.4		1305.0		146,497.3		70,454.5		0.0		146.8			75,896.0		388,895.0
	12-31-2019		2,894.6		996.7		111,888.4		58,653.7		0.0		156.0			53,078.8		414.865.2
	12-31-2020		2839.5		910.4		102202.0		37,916.2		0.0		29,286.3			34,999.6		430.432.9
	12-31-2021		381.8		119.8		13450.2		4,461.5		0.0		4,870.4			4 118.3		432,098.2
Total			41,448		13,623.0		1,529,327.4		729,584.0		90,773.3		33,923.3			675,046.6		432,098.2

Totals may not add because of rounding.

BASED ON SEC PRICE AND COST PARAMETERS

All estimates and exhibits herein are part of this NSAI report and are subject to its parameters and conditions.