-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, OkLSAxCcl3KlIFBDBOOx4E8otSP1/b7biNoic4QngRUJ9Z+9tX4xj/nFRCV3XK6z 5ghkU4Aq1kxdiOl2hfeZVA== 0001340282-09-000039.txt : 20090817 0001340282-09-000039.hdr.sgml : 20090817 20090629123930 ACCESSION NUMBER: 0001340282-09-000039 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090629 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Rosetta Resources Inc. CENTRAL INDEX KEY: 0001340282 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 432083519 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 717 TEXAS STREET 2: SUITE 2800 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: 7133354008 MAIL ADDRESS: STREET 1: 717 TEXAS STREET 2: SUITE 2800 CITY: HOUSTON STATE: TX ZIP: 77002 CORRESP 1 filename1.htm regstatement.htm

 
 
June 29, 2009
 
VIA EDGAR AND VIA FACSIMILE (703) 813-6982
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: H. Roger Schwall, Assistant Director
 
Re:    Registration Statement on Form S-3 (No. 333-159225) of Rosetta Resources Inc.
 
Ladies and Gentlemen:
 
     On behalf of Rosetta Resources Inc. (the “Company”), 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 10:00 a.m., Washington, D.C. time, on Thursday, July 2, 2009, or as soon thereafter as practicable. The Company hereby acknowledges that:
 
o  
should the Commission or 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;
 
o  
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
 
o  
the Company may not assert the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
This request has also been transmitted via EDGAR.
 
    Very truly yours,
 
    Rosetta Resources Inc.
 
     By:  /s/ Michael J. Rosinski
    Michael J. Rosinski
    Executive Vice President,
    Chief Financial Officer and Treasurer
 
     Cc:  Douglas Brown, Division of Corporation Finance
    Christine B. LaFollette, Akin Gump Strauss Hauer & Feld LLP

 
 

 



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