CALIFORNIA RESOURCES CORPORATION
27200 Tourney Road, Suite 200
Santa Clarita, California 91355
December 21, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | California Resources Corporation | |||||||
| Registration Statement on Form S-1 (File No. 333-251108) | ||||||||
| Request for Acceleration of Effectiveness | ||||||||
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, California Resources Corporation, a Delaware corporation (the “Company”), hereby requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 4 p.m. Eastern Time on December 23, 2020, or as soon as possible thereafter. The Company hereby authorizes Sarah K. Morgan or Scott Rubinsky of Vinson & Elkins L.L.P., counsel to the Company, to orally modify or withdraw this request for acceleration.
Please notify Sarah K. Morgan of Vinson & Elkins L.L.P., counsel to the Company, at (713) 758-2977 as soon as the registration statement has been declared effective.
[Signature page follows]
US 7564290
| Very truly yours, | ||||||||
| CALIFORNIA RESOURCES CORPORATION | ||||||||
| By: | /s/ Michael L. Preston | |||||||
| Michael L. Preston | ||||||||
| Senior Executive Vice President, Chief Administrative Officer and General Counsel | ||||||||
[Signature Page to Acceleration Request Letter]