0001104659-13-077994.txt : 20131212 0001104659-13-077994.hdr.sgml : 20131212 20131025160610 ACCESSION NUMBER: 0001104659-13-077994 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kodiak Oil & Gas Corp CENTRAL INDEX KEY: 0001322866 STANDARD INDUSTRIAL CLASSIFICATION: OIL AND GAS FIELD EXPLORATION SERVICES [1382] IRS NUMBER: 000000000 STATE OF INCORPORATION: B0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1625 BROADWAY STREET 2: SUITE 250 CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: 303-592-8075 MAIL ADDRESS: STREET 1: 1625 BROADWAY STREET 2: SUITE 250 CITY: DENVER STATE: CO ZIP: 80202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kodiak Oil & Gas (USA) Inc. CENTRAL INDEX KEY: 0001501759 IRS NUMBER: 000000000 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1625 BROADWAY, SUITE 250 CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: (303) 592-8075 MAIL ADDRESS: STREET 1: 1625 BROADWAY, SUITE 250 CITY: DENVER STATE: CO ZIP: 80202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KOG Finance, LLC CENTRAL INDEX KEY: 0001586972 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1625 BROADWAY, SUITE 250 CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: 303-592-8075 MAIL ADDRESS: STREET 1: 1625 BROADWAY, SUITE 250 CITY: DENVER STATE: CO ZIP: 80202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kodiak Williston, LLC CENTRAL INDEX KEY: 0001587009 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1625 BROADWAY, SUITE 250 CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: 303-592-8075 MAIL ADDRESS: STREET 1: 1625 BROADWAY, SUITE 250 CITY: DENVER STATE: CO ZIP: 80202 CORRESP 1 filename1.htm

 

KODIAK OIL & GAS CORP.

1625 Broadway, Suite 250

Denver, Colorado 80202

 

October 25, 2013

 

Via EDGAR and facsimile

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Mail Stop 4628

Washington, D.C. 20549-4628

Fax Number: (703) 813-6982

Attn: Karl Hillier

 

Re: Kodiak Oil & Gas Corp. Registration Statement on Form S-4, File No. 333-191281

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Kodiak Oil & Gas Corp., a Yukon Territory corporation (the “Company”), hereby requests, on its behalf and on behalf of its co-registrants Kodiak Oil & Gas (USA) Inc., Kodiak Williston, LLC and KOG Finance, LLC, acceleration of the effective time of its Registration Statement on Form S-4 (File No. 333-191281) to October 29, 2013 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.

 

The Company hereby acknowledges that:

 

·                  should the Securities and Exchange Commission (the “Commission”) or the staff thereof (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·                  the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·                  the Company may not assert the Staff’s comments and 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.

 

If you have any questions, please call our counsel Randal R. Jones of Dorsey & Whitney LLP at (206) 903-8814.

 

 

Very truly yours,

 

 

 

Kodiak Oil & Gas Corp.

 

 

 

By:

/s/ James P. Henderson

 

Name:

James P. Henderson

 

Title:

Chief Financial Officer