 | One Ridgmar Centre 6500 West Freeway, Suite 800 Fort Worth, Texas 76116 817.989.9000telephone 817.989.9001facsimile www.approachresources.com |
February 4, 2013
Via EDGAR Transmission
Facsimile Transmittal 703.813.6982
Mr. H. Roger Schwall
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Approach Resources Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2011 |
| Filed March 12, 2012 |
| Response Letter dated December 28, 2012 |
| File No. 001-33801 |
Dear Mr. Schwall:
As discussed by phone on February 1, 2013 by Jessica Hammons of Thompson & Knight LLP, outside legal counsel, and Ms. Svitlana Sweat, Staff Accountant, Approach Resources Inc. (the “Company”) hereby respectfully requests an extension of time to respond to the letter dated January 22, 2013 containing the comments of the staff of the Securities and Exchange Commission with regard to the Company’s annual report on Form 10-K for the fiscal year ended December 31, 2011 (the “Letter”). The Company intends to file its response to the Letter as soon as possible and no later than February 19, 2013.
Please contact the undersigned at (817) 989-9000 if you would like to discuss this request. We appreciate your consideration.
| Sincerely, |
| /s/ Steven P. Smart |
| Steven P. Smart |
| Executive Vice President and Chief Financial Officer |
| cc: | Ethan Horowitz, Branch Chief |
| Ronald W. Winfrey, Petroleum Engineer |
| Svitlana Sweat, Staff Accountant |
| J. Ross Craft, President & Chief Executive Officer |
| Wesley P. Williams, Thompson & Knight LLP |