0001193125-10-279677.txt : 20110304 0001193125-10-279677.hdr.sgml : 20110304 20101213203733 ACCESSION NUMBER: 0001193125-10-279677 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ATP OIL & GAS CORP CENTRAL INDEX KEY: 0001123647 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 760362774 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4600 POST OAK PL STREET 2: STE 200 CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 7136223311 MAIL ADDRESS: STREET 1: 4600 POST OAK PLACE STREET 2: SUITE 200 CITY: HOUSTON STATE: TX ZIP: 77027 CORRESP 1 filename1.htm Acceleration Request

ATP Oil & Gas Corporation

4600 Post Oak Place, Suite 200

Houston, Texas 70027

December 13, 2010

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attn: Sean Donahue

 

  Re: ATP Oil & Gas Corporation
       Registration Statement on Form S-4 (Registration No. 333-169880)

Ladies and Gentlemen:

Pursuant to Rule 461, promulgated under the Securities Act of 1933, as amended, ATP Oil & Gas Corporation (the “Company”) hereby requests that the effective date of its Registration Statement on Form S-4 filed on October 12, 2010, as amended (the “Registration Statement”), be accelerated so that the Registration Statement will become effective by 9:00 a.m., Eastern Time, on Thursday, December 16, 2010, or as soon thereafter as practicable.

The Company acknowledges that: (1) the Company is responsible for the adequacy and accuracy of the disclosure in its filings; (2) should the Securities & Exchange Commission (“Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; (3) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (4) the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please call Richard S. Roth at (713) 752-4209 if you have any questions or comments. Thank you for your assistance.

 

Very truly yours,
ATP Oil & Gas Corporation
By:   /s/ Albert L. Reese, Jr.
 

Albert L. Reese, Jr.

Chief Financial Officer