KCS ENERGY, INC.
KCS RESOURCES, INC.
MEDALLION CALIFORNIA PROPERTIES COMPANY
KCS ENERGY SERVICES, INC.
PROLIQ, INC.
5555 SAN FELIPE ROAD, SUITE 1200
HOUSTON, TEXAS 77056
September 28, 2005
VIA FACSIMILE: (202) 772-9369
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Jason Wynn
Re: Registration Statement on Form S-4 (Nos. 333-126393,
333-126393-01, 333-126393-02, 333-126393-03 and 333-126393-04)
of KCS Energy, Inc., Proliq, Inc., KCS Energy Services, Inc.,
Medallion California Properties Company and KCS Resources, Inc.
Ladies and Gentlemen:
On behalf of KCS Energy, Inc., KCS Resources, Inc., Medallion
California Properties Company, KCS Energy Services, Inc. and Proliq, Inc.
(collectively, the "KCS Entities"), and pursuant to Rule 461 promulgated under
the Securities Act of 1933, as amended, the undersigned hereby request that the
effective date of the above referenced Registration Statement on Form S-4 be
accelerated to 10:00 a.m., Washington, D.C. time, on Monday, October 3, 2005, or
as soon thereafter as practicable. As requested by the staff in its letter of
August 5, 2005, the KCS Entities hereby acknowledge that:
o should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
o the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the KCS Entities from their full responsibility for the
accuracy and adequacy of the disclosure in the filing; and
o the KCS Entities may not assert staff comments and the declaration
of effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.
This request has also been transmitted via EDGAR.
Very truly yours,
KCS ENERGY, INC.
By: /s/ Frederick Dwyer
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Name: Frederick Dwyer
Title: Vice President, Controller & Secretary
KCS RESOURCES, INC.
By: /s/ Frederick Dwyer
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Name: Frederick Dwyer
Title: Vice President and Secretary
MEDALLION CALIFORNIA PROPERTIES COMPANY
By: /s/ Frederick Dwyer
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Name: Frederick Dwyer
Title: Vice President and Secretary
KCS ENERGY SERVICES, INC.
By: /s/ Frederick Dwyer
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Name: Frederick Dwyer
Title: Vice President and Secretary
PROLIQ, INC.
By: /s/ Frederick Dwyer
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Name: Frederick Dwyer
Title: Vice President and Secretary