December 7, 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

Re: Contango Oil & Gas Company

Registration Statement on Form S-3

Filed November 24, 2020

File No. 333-250931

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. 333-250931) of Contango Oil & Gas Company so that it may become effective at 6:00 p.m., Eastern Time, on December 9, 2020, or as soon as possible thereafter.

Please do not hesitate to contact me at 918-748-3358 with any questions regarding this matter.

Sincerely,

CONTANGO OIL & GAS COMPANY

/s/ Charles L. McLawhorn, III

Charles L. McLawhorn, III

Senior Vice President, General Counsel & Corporate Secretary