COTERRA ENERGY INC.
Three Memorial City Plaza
840 Gessner Road, Suite 1400
Houston, Texas 77024
November 21, 2022
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | Request for Acceleration of Effectiveness of Coterra Energy Inc.’s Registration Statement on Form S-4 (File No. 333-267541). |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Coterra Energy Inc. hereby requests that the effectiveness of the Registration Statement on Form S-4 (File No. 333-267541) (the “Registration Statement”) be accelerated so that the Registration Statement will become effective on November 23, 2022, at 4:30 p.m. Eastern time, or as soon thereafter as practicable.
Please contact Clinton W. Rancher or Eileen S. Boyce of Baker Botts L.L.P. at (713) 229-1820 or (713) 229-1343, respectively, if you have any questions regarding this request, and please notify either of them when this request for acceleration has been granted.
[Signature Page Follows]
| Very truly yours, | |||
| Coterra Energy Inc. | |||
| By: | /s/ Scott C. Schroeder | ||
| Name: | Scott C. Schroeder | ||
| Title: | Executive Vice President and Chief Financial Officer | ||
| cc: | Clinton W. Rancher, Baker Botts L.L.P. |
| Eileen S. Boyce, Baker Botts L.L.P. |
