 | May 21, 2015
| ATTORNEYS AT LAW
777 EAST WISCONSIN AVENUE MILWAUKEE, WI 53202-5306 414.271.2400 TEL 414.297.4900 FAX foley.com
WRITER’S DIRECT LINE 414.319.7348 brikkers@foley.com EMAIL
CLIENT/MATTER NUMBER 065215-0139 |
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Whiting Petroleum Corporation – Registration Statement on Form S-4 |
Ladies and Gentlemen:
On behalf of Whiting Petroleum Corporation, a Delaware corporation (the “Company”), we are transmitting for filing under the Securities Act of 1933, as amended (the “Securities Act”), the above-referenced Registration Statement, with exhibits, relating to a proposed offer to exchange the Company’s new 6.25% Senior Notes due 2023, which will be registered under the Securities Act, for an equal principal amount of the Company’s outstanding, unregistered 6.25% Senior Notes due 2023.
The Company is filing the Registration Statement pursuant to General Instruction B.1.a. of Form S-4.
The Company has made a wire transfer in the amount of $87,150.00 in payment of the prescribed registration fee to the United States Treasury account in New York, New York. Such fee was calculated in accordance with Section 6(b) of, and Rule 457(f)(2) under, the Securities Act. The Company’s filing fee account number is 0001255474.
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.
| Very truly yours, |
| /s/ Benjamin F. Rikkers |
| Benjamin F. Rikkers |
| cc: | Whiting Petroleum Corporation |
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