WARREN RESOURCES, INC.
489 Fifth Avenue
32nd Floor
New York, NY 10017
September 12, 2007
Ms. Jill S. Davis
Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-7410
Attn: | Jennifer Goeken | |
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| Re: | Warren Resources, Inc. |
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| Form 10-K for Fiscal Year Ended December 31, 2006 |
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| Filed on March 6, 2007 |
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| Form 10-Q for Fiscal Quarter Ended June 30, 2007 |
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| Filed August 3, 2007 |
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| File No. 0-33275 |
Dear Ms. Davis:
Pursuant to the telephone conversation on September 11, 2007 between Ms. Jennifer Goeken of the Staff and David Fleming, General Counsel of Warren Resources, Inc., we hereby request an extension of 15 business days to and including October 3, 2007 to respond to the Staff’s comments set forth in the Comment Letter dated August 28, 2007 referencing the above filings. As indicated in the telephone conversation, our Controller is presently on his honeymoon and will need time to prepare the appropriate financial information upon his return to the office.
We appreciate your cooperation in this matter.
Very truly yours, | |
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/s/ Timothy A. Larkin |
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Timothy A. Larkin, | |
Chief Financial Officer | |
