0001193125-18-299003.txt : 20181115 0001193125-18-299003.hdr.sgml : 20181115 20181015113706 ACCESSION NUMBER: 0001193125-18-299003 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181015 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Legacy Reserves Inc. CENTRAL INDEX KEY: 0001735828 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 303 W. WALL STREET, SUITE 1800 CITY: MIDLAND STATE: TX ZIP: 79701 BUSINESS PHONE: 432-689-5200 MAIL ADDRESS: STREET 1: 303 W. WALL STREET, SUITE 1800 CITY: MIDLAND STATE: TX ZIP: 79701 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PINNACLE GAS TREATING LLC CENTRAL INDEX KEY: 0001094612 IRS NUMBER: 841353711 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1201 LAKE ROBBINS DRIVE CITY: THE WOODLANDS STATE: TX ZIP: 77380 BUSINESS PHONE: 832-636-1000 MAIL ADDRESS: STREET 1: 1201 LAKE ROBBINS DRIVE CITY: THE WOODLANDS STATE: TX ZIP: 77380 FORMER COMPANY: FORMER CONFORMED NAME: PINNACLE GAS TREATING INC DATE OF NAME CHANGE: 19990908 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Legacy Reserves GP, LLC CENTRAL INDEX KEY: 0001361087 IRS NUMBER: 161751065 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 303 W. WALL STREET STREET 2: SUITE 1600 CITY: MIDLAND STATE: TX ZIP: 79701 BUSINESS PHONE: 432-682-2516 MAIL ADDRESS: STREET 1: 303 W. WALL STREET STREET 2: SUITE 1600 CITY: MIDLAND STATE: TX ZIP: 79701 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LEGACY RESERVES LP CENTRAL INDEX KEY: 0001358831 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 303 W WALL STREET 2: SUITE 1800 CITY: MIDLAND STATE: TX ZIP: 79701 BUSINESS PHONE: 432-689-5200 MAIL ADDRESS: STREET 1: 303 W WALL STREET 2: SUITE 1800 CITY: MIDLAND STATE: TX ZIP: 79701 FORMER COMPANY: FORMER CONFORMED NAME: LEGACY RESERVES L P DATE OF NAME CHANGE: 20060410 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Legacy Reserves Energy Services LLC CENTRAL INDEX KEY: 0001754532 IRS NUMBER: 320471233 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 303 W WALL ST STREET 2: SUITE 1800 CITY: MIDLAND STATE: TX ZIP: 79701 BUSINESS PHONE: 432-689-5200 MAIL ADDRESS: STREET 1: 303 W WALL ST STREET 2: SUITE 1800 CITY: MIDLAND STATE: TX ZIP: 79701 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Dew Gathering LLC CENTRAL INDEX KEY: 0001754533 IRS NUMBER: 474704482 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 303 W WALL ST STREET 2: SUITE 1800 CITY: MIDLAND STATE: TX ZIP: 79701 BUSINESS PHONE: 432-689-5200 MAIL ADDRESS: STREET 1: 303 W WALL ST STREET 2: SUITE 1800 CITY: MIDLAND STATE: TX ZIP: 79701 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Legacy Reserves Operating GP LLC CENTRAL INDEX KEY: 0001431622 IRS NUMBER: 204307209 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 303 W WALL STREET STREET 2: SUITE 1400 CITY: MIDLAND STATE: TX ZIP: 79701 BUSINESS PHONE: 432-689-5200 MAIL ADDRESS: STREET 1: 303 W WALL STREET STREET 2: SUITE 1400 CITY: MIDLAND STATE: TX ZIP: 79701 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Legacy Reserves Operating LP CENTRAL INDEX KEY: 0001431623 IRS NUMBER: 204307259 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 303 W WALL STREET STREET 2: SUITE 1400 CITY: MIDLAND STATE: TX ZIP: 79701 BUSINESS PHONE: 432-689-5200 MAIL ADDRESS: STREET 1: 303 W WALL STREET STREET 2: SUITE 1400 CITY: MIDLAND STATE: TX ZIP: 79701 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Legacy Reserves Services LLC CENTRAL INDEX KEY: 0001431624 IRS NUMBER: 204442710 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 303 W WALL STREET STREET 2: SUITE 1600 CITY: MIDLAND STATE: TX ZIP: 79701 BUSINESS PHONE: 432-689-5200 MAIL ADDRESS: STREET 1: 303 W WALL STREET STREET 2: SUITE 1600 CITY: MIDLAND STATE: TX ZIP: 79701 FORMER COMPANY: FORMER CONFORMED NAME: Legacy Reserves Services Inc DATE OF NAME CHANGE: 20080404 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Legacy Reserves Finance Corp CENTRAL INDEX KEY: 0001518328 IRS NUMBER: 451621181 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 303 WEST WALL STREET SUITE 1400 CITY: MIDLAND STATE: TX ZIP: 79701 BUSINESS PHONE: (432) 689-5200 MAIL ADDRESS: STREET 1: 303 WEST WALL STREET SUITE 1400 CITY: MIDLAND STATE: TX ZIP: 79701 CORRESP 1 filename1.htm CORRESP

LEGACY RESERVES INC.

303 W. Wall Street, Suite 1800

Midland, Texas 79701

October 15, 2018

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE, Mail Stop 3561

Washington, D.C. 20549

Attention: Ms. Lisa Krestynick

Re:     Registration Statement on Form S-3 (No. 333-227700) of Legacy Reserves Inc.

Dear Ms. Krestynick:

On behalf of Legacy Reserves Inc., and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-3 be accelerated to 2:00 p.m., Washington, D.C. time, on October 17, 2018, or as soon thereafter as practicable.

 

Very truly yours,
LEGACY RESERVES INC.
By:   /s/ James Daniel Westcott
 

Name:  James Daniel Westcott

Title:    President and Chief Financial Officer