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5300 Town and Country Blvd., Suite 500 Frisco, Texas 75034
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November 21, 2019
Via EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE, Mail Stop 3561
Washington, D.C. 20549
Attention: Ms. Anuja A. Majmudar
Re: | Comstock Resources, Inc. |
Registration Statement on Form S-3 |
Filed November 13, 2019 |
File No. 333-234685 |
Dear Ms. Majmudar:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Comstock Resources, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of its Registration Statement on Form S-3 (File No. 333-234685), to Monday, November 25, 2019, at 9:00 a.m. Eastern Time, or as soon as possible thereafter.
| Very truly yours,
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| /s/ ROLAND O. BURNS |
| Roland O. Burns |
| President and Chief Financial Officer |
cc: | Locke Lord LLP |
| Jack Jacobsen |