GMX RESOURCES INC.
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9400 N. Broadway, Suite 600, OKC, OK 73114 / PH: 405.600.0711 / FAX 405.600.0600
September 8, 2005
VIA EDGAR
VIA FACSIMILE 202-772-9220
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J. Roger Schwall
Assistant Director
U.S. Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: GMX Resources Inc.
Registration Statement on Form S-3 filed August 5, 2005
File No. 333-127254
Dear Mr. Schwall:
GMX Resources Inc. respectfully requests acceleration of the effective date
of the above- described registration statement to Tuesday, September 13, 2005,
at 12:00 noon Eastern Standard Time or as soon thereafter as reasonably
practicable. Please confirm the effective date and time of the registration
statement.
We acknowledge that, 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. The action of the
Commission or the staff, acting pursuant to delegated authority, in declaring
the filing effective, does not relieve the Company from its full responsibility
for the adequacy and accuracy of the disclosure in the filing. The Company may
not assert this action as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.
If you have any questions or require further information, please do not
hesitate to contact me.
Sincerely,
/s/ Ken L. Kenworthy, Sr.
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Ken L. Kenworthy, Sr.
EVP & CFO
cc: Carrie Darling
Jeffrey T. Hills
Michael M. Stewart