TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 17, 2021 Robert Anderson President and Chief Executive Officer EARTHSTONE ENERGY INC 1400 Woodloch Forest Dr. Suite 300 The Woodlands, Texas 77380 Re: EARTHSTONE ENERGY INC Registration Statement on Form S-3 Filed March 10, 2021 File No. 333-254099 Dear Mr. Anderson: 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 Timothy (T.J.) Collins, Staff Attorney, at (202) 551-3176 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Adam J. Fogoros