December 3, 2014
Via EDGAR and Federal Express
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E., Mail Stop 7010
Washington, D.C. 20549
| Attention: | Mr. Karl Hiller and Mr. Ron Winfrey |
| Re: | PetroQuest Energy, Inc. |
Form 10-K for Fiscal Year Ended December 31, 2013
Filed March 5, 2014
File No. 001-32681
Response Letter dated November 18, 2014
Dear Messrs. Hiller and Winfrey:
With respect to your letter dated November 18, 2014, regarding your review of our filing, you request a response to the respective comments within 10 business days or for us to advise of when we would provide a response. Pursuant to our conversation on November 25, 2014, I am writing to request additional time to provide our responses. Due primarily to the work associated with preparing our current year end reserve report and compiling the information discussed in our conversation on November 25, 2014, I would appreciate an extension for our response until December 22, 2014.
Please call the undersigned at (337) 232-7028 with any additional comments or questions you may have.
Very truly yours,
/s/ J. Bond Clement
J. Bond Clement
Executive Vice President and Chief
Financial Officer
400 E. Kaliste Saloom Rd., Suite 600— Lafayette, Louisiana 70508
P.O. Box 51205— Lafayette, LA 70505-1205— (337) 232-7028— Fax (337) 232-0044