Shelley A. Barber SBarber@velaw.com
Tel +1.212.237.0022 Fax +1.917.849.5353
September 30, 2014
VIA EDGAR CORRESPONDENCE AND EMAIL
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Anne N. Parker, Branch Chief
| Re: | Stone Energy Corporation |
| Form 10-K for the Fiscal Year Ended December 31, 2013 |
| Filed February 27, 2014 |
| File No. 001-12074 |
Dear Ms. Parker:
On behalf of our client, Stone Energy Corporation (“Stone”), we hereby acknowledge receipt of comments and requests for additional information contained in the letter from the staff (the “Staff”) of the Securities and Exchange Commission, dated September 24, 2014, relating to Stone’s Form 10-K for the fiscal year ended December 31, 2013 (the “Comment Letter”).
We are working with Stone to prepare a response to the Comment Letter and furnish the requested information to the Staff. In light of various commitments of the senior staff of Stone, whose input is essential in preparing a response to the Comment Letter, Stone will be delayed in furnishing its response to the Staff. Stone respectfully requests an extension of time to respond to the Comment Letter so that it can devote appropriate time and resources to consider the Staff’s comments. Stone expects to file all responses to and furnish all information required by the Comment Letter no later than Friday, October 24, 2014.
Very truly yours,
/s/ Shelley A. Barber
Shelley A. Barber
Vinson & Elkins LLP Attorneys at Law Abu Dhabi Austin Beijing Dallas Dubai Hong Kong Houston London Moscow New York Palo Alto Riyadh San Francisco Tokyo Washington | 666 Fifth Avenue, 26th Floor New York, NY 10103-0040 Tel +1.212.237.0000Fax +1.212.237.0100www.velaw.com |