WARREN RESOURCES, INC.
1114 Avenue of the Americas
34th Floor
New York, NY 10036
January 9, 2009
Ms. Jill Davis
Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
Attn: |
| Ronald Winfrey, | ||
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| Petroleum Engineer | ||
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| Re: |
| Warren Resources, Inc. |
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| Form 10-K for Fiscal Year Ended December 31, 2007 |
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| Filed on March 4, 2008 |
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| File No. 001-34169 |
Dear Ms. Davis:
We are in receipt of your letter dated December 30, 2008, containing comments related to your review of the above-referenced filing. In such letter, you requested that we respond to your comments by January 14, 2009 or advise when a response would be provided.
As discussed with the staff of the Commission yesterday, we respectfully request an extension of the original response time so that our response is due no later than January 30, 2009.
Thank you for your consideration of this request. Please call me at (212) 697-9660 with any concerns you may have regarding the Company’s proposed timetable for responding to the comment letter.
| Very truly yours, |
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| /s/ David E. Fleming |
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| David E. Fleming |
| Senior Vice President and General Counsel |
