[PDC Letterhead]
December 22, 2015
Brad Skinner
Senior Assistant Chief Accountant
Office of Natural Resources
Wei Lu, Staff Accountant
U.S. Securities and Exchange Commission
Washington, DC 20549
VIA E-MAIL
Re: PDC Energy, Inc.
Form 10-K for Fiscal Year Ended December 31, 2014
Filed February 19, 2015
File No. 000-07246
Dear Mr. Skinner and Ms. Lu,
PDC Energy, Inc. (the “Company”, “us” or “we”), acknowledges receipt of the letter dated December 21, 2015, containing comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the Company’s Form 10-K for the fiscal year ended December 31, 2014 (the “Comment Letter”).
The Comment Letter requests that we respond to the Staff’s comments within 10 business days or tell the Staff by that time when we will provide the Staff with our responses. This correspondence is to inform the Staff that the Company expects to respond to the Comment Letter on or before January 19, 2016. We would appreciate a telephonic or e-mail response, if possible on or before December 23, 2015, to the undersigned as to whether the Staff considers this proposed timing acceptable.
The undersigned may be reached at (303) 860-5800 or gysle.shellum@pdce.com.
Best Regards,
/s/ Gysle Shellum
Gysle Shellum
Chief Financial Officer
