1.
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Item 1202(a)(8)(v) of Regulation S-K requires a discussion of primary economic assumptions utilized in the report. As such, please quantify the 12-month average oil price and gas price, as adjusted, used in making the reserves estimation.
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The Company is responsible for the adequacy and accuracy of the disclosures in the filing;
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Staff comments or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
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The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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Very truly yours,
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/s/ Russell M. Gifford
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Russell M. Gifford
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Executive Vice President,
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Chief Financial Officer,
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Treasurer and Secretary
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