CONTINENTAL RESOURCES, INC.
20 N. Broadway
Oklahoma City, Oklahoma 73102
July 2, 2012
Via EDGAR and facsimile
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 4628
Washington, D.C. 20549-4628
Fax Number: (703) 813-6982
Attn: Kevin Dougherty
| Re: | Continental Resources, Inc. |
Registration Statement on Form S-4, File No. 333-181002
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Continental Resources, Inc., an Oklahoma corporation (the “Company”), hereby requests acceleration of the effective time of its Registration Statement on Form S-4 (File No. 333-181002) to July 2, 2012 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.
The Company hereby acknowledges that:
| • | should the Securities and Exchange Commission (the “Commission”) or the staff thereof (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Company may not assert the Staff’s comments and the declaration of effectiveness 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 call the undersigned at (405) 234-9404 or Michael Dillard of Latham & Watkins LLP at (713) 546-7414.
Very truly yours,
CONTINENTAL RESOURCES, INC. | ||
| By: | /s/ Eric S. Eissenstat | |
| Name: | Eric S. Eissenstat | |
| Title: | Senior Vice President, General Counsel and Secretary | |
| cc: | Michael Dillard |
Latham & Watkins LLP
811 Main Street, Suite 3700
Houston, TX 77002
