United States securities and exchange commission logo August 31, 2021 Christopher M. Abundis Executive Vice President, Chief Financial Officer & General Counsel SILVERBOW RESOURCES, INC. 920 Memorial City Way, Suite 850 Houston, Texas 77024 Re: SILVERBOW RESOURCES, INC. Registration Statement on Form S-3 Filed August 27, 2021 File No. 333-259122 Dear Mr. Abundis: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Michael Purcell at 202-344-9074 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Hillary H. Holmes