CORRESP 1 filename1.htm CORRESP

June 23, 2020

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, NE

Washington, D.C. 20549-3561

Attn:

Kevin Dougherty

 

Loan Lauren Nguyen

 

Re:

Contango Oil & Gas Company

 

Registration Statement on Form S-3

 

Filed June 10, 2020

 

File No. 333-239091

Dear Mr. Dougherty:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-239091) of Contango Oil & Gas Company so that it may become effective at 4:00 p.m., Eastern Time, on June 25, 2020, or as soon as possible thereafter.

Please do not hesitate to contact me at 713-236-7575 with any questions regarding this matter.

 

Sincerely,

 

CONTANGO OIL & GAS COMPANY

/s/ E. Joseph Grady
E. Joseph Grady
Senior Vice President and Chief Financial Officer