0001144204-13-066770.txt : 20140214 0001144204-13-066770.hdr.sgml : 20140214 20131211172807 ACCESSION NUMBER: 0001144204-13-066770 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20131211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Emerald Oil, Inc. CENTRAL INDEX KEY: 0001283843 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 770639000 STATE OF INCORPORATION: MT FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1600 BROADWAY STREET 2: SUITE 1360 CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: (303) 323-0008 MAIL ADDRESS: STREET 1: 1600 BROADWAY STREET 2: SUITE 1360 CITY: DENVER STATE: CO ZIP: 80202 FORMER COMPANY: FORMER CONFORMED NAME: Voyager Oil & Gas, Inc. DATE OF NAME CHANGE: 20100420 FORMER COMPANY: FORMER CONFORMED NAME: ante4, Inc DATE OF NAME CHANGE: 20091106 FORMER COMPANY: FORMER CONFORMED NAME: WPT ENTERPRISES INC DATE OF NAME CHANGE: 20040316 CORRESP 1 filename1.htm

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	Mayer Brown LLP
	700 Louisiana Street
	Suite 3400
	Houston, Texas 77002-2730

	Main Tel +1 713 238 3000
	Main Fax +1 713 238 4888
	www.mayerbrown.com

	Kirk Tucker
	Direct Tel +1 713 238 2500
	ktucker@mayerbrown.com

December 11, 2013

Via EDGAR

Mr. H. Roger Schwall, Assistant Director

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

	Re:	Emerald Oil, Inc.
		Registration Statement on Form S-3
		Filed November 12, 2013
		File No. 333-192251

Dear Mr. Schwall:

On behalf of Emerald Oil, Inc., a Montana corporation (the “Company”), we hereby submit this letter with respect to the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) filed with the U.S. Securities and Exchange Commission (the “Commission”) on November 12, 2013 (File No. 333-192251).

This letter responds to comments received from the staff of the Division of Corporation Finance (the “Staff”) of the Commission by letter dated December 6, 2013. For your convenience, the Staff’s comment is reproduced in bold type and is followed by the Company’s response. Capitalized terms used but not defined in this letter shall have the meanings ascribed to such terms in the Registration Statement.

Registration Statement on Form S-3 Filed November 12, 2013

General

Please ensure you file a registration statement on behalf of all subsidiary guarantor co-registrants. For example, we note that you did not file a registration statement on behalf of Emerald GRB LLC.

Response:

The Company is filing an amendment to the Registration Statement in order to file the Registration Statement on behalf of Emerald GRB LLC as a co-registrant. Emerald GRB LLC was inadvertently omitted as a co-registrant with the filing of the initial Registration Statement as a result of a submission error with respect to the EDGAR system.

If you have any questions regarding the foregoing response, please do not hesitate to contact me by telephone at (713) 238-2500.

	Sincerely,

	/s/ Kirk Tucker

	Kirk Tucker

cc:	PJ Hamidi (Securities and Exchange Commission)
	Norman von Holtzendorff (Securities and Exchange Commission)
	McAndrew Rudisill (Emerald Oil, Inc.)
	Paul Wiesner (Emerald Oil, Inc.)
	Ryan Smith (Emerald Oil, Inc.)
	Mitch Thompson (Emerald Oil, Inc.)

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