September 29, 2009
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
| | Re: | Comstock Resources, Inc. |
| | Form 10-K for the Fiscal Year Ended December 31, 2008 |
Filed February 25, 2009
Definitive Proxy
Filed April 20, 2009
File No.: 1-03262
We hereby supplement the responses contained in our letter to you dated August 11, 2009 as set forth below.
We acknowledge that:
| • | the Company is responsible for the adequacy and accuracy of the disclosures in its filings; |
| • | staff comments or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| • | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any questions, please do not hesitate to contact the undersigned at (972) 668-8811.
Very truly yours,
/s/ ROLAND O. BURNS
Roland O. Burns
Senior Vice President
and Chief Financial Officer
