March 13, 2012 | ATTORNEYS AT LAW
777 EAST WISCONSIN AVENUE MILWAUKEE, WI 53202 414.271.2400 TEL 414.297.4900 FAX foley.com
WRITER’S DIRECT LINE 414.319.7348 brikkers@foley.com EMAIL
CLIENT/MATTER NUMBER 038584-0127 |
VIA EDGAR
Securities and Exchange Commission
100 F. Street, N.E.
Washington, DC 20549
Re: | Whiting USA Trust II and Whiting Petroleum Corporation— |
Amendment No. 3 to Registration Statement on Form S-1 and
Form S-3, respectively
Ladies and Gentlemen:
On behalf of Whiting USA Trust II, a Delaware statutory trust (the “Trust”), and Whiting Petroleum Corporation, a Delaware corporation (“Whiting”), we are transmitting for filing under the Securities Act of 1933, as amended (the “Securities Act”), Amendment No. 3 to the above-referenced Registration Statement, with exhibits, relating to the proposed initial public offering of the Trust’s units of beneficial interest in the Trust.
Should any questions arise in connection with this filing, please contact the undersigned at (414) 319-7348 or John K. Wilson at (414) 297-5642.
Sincerely, |
/s/ Benjamin F. Rikkers |
Benjamin F. Rikkers |
cc: | Whiting Petroleum Corporation |
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