0001144204-15-066979.txt : 20151222 0001144204-15-066979.hdr.sgml : 20151222 20151119161916 ACCESSION NUMBER: 0001144204-15-066979 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20151119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Energy XXI Ltd CENTRAL INDEX KEY: 0001343719 STANDARD INDUSTRIAL CLASSIFICATION: OIL AND GAS FIELD EXPLORATION SERVICES [1382] IRS NUMBER: 000000000 STATE OF INCORPORATION: D0 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: CANONS COURT STREET 2: 22 VICTORIA STREET PO BX HM 1179 CITY: HAMILTON STATE: D0 ZIP: 00000 BUSINESS PHONE: 713 351 3003 MAIL ADDRESS: STREET 1: CANONS COURT STREET 2: 22 VICTORIA STREET PO BX HM 1179 CITY: HAMILTON STATE: D0 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: ENERGY XXI (BERMUDA) LTD DATE OF NAME CHANGE: 20061026 FORMER COMPANY: FORMER CONFORMED NAME: ENERGY XXI ACQUISITION CORP BERMUDA LTD DATE OF NAME CHANGE: 20051107 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Energy XXI GOM, LLC CENTRAL INDEX KEY: 0001404972 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 562140027 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: 713-351-3000 MAIL ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Energy XXI USA, Inc. CENTRAL INDEX KEY: 0001473617 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 204278552 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: 713-351-3000 MAIL ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 FORMER COMPANY: FORMER CONFORMED NAME: Energy USA XXI, Inc. DATE OF NAME CHANGE: 20091001 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Energy XXI Pipeline, LLC CENTRAL INDEX KEY: 0001514984 IRS NUMBER: 274165863 STATE OF INCORPORATION: DE FISCAL YEAR END: 0611 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1021 MAIN CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: 713-351-3152 MAIL ADDRESS: STREET 1: 1021 MAIN CITY: HOUSTON STATE: TX ZIP: 77002 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MS Onshore LLC CENTRAL INDEX KEY: 0001568472 IRS NUMBER: 371708573 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: (713) 351-3000 MAIL ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Energy XXI Leasehold, LLC CENTRAL INDEX KEY: 0001568473 IRS NUMBER: 453948121 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: (713) 351-3000 MAIL ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M21K, LLC CENTRAL INDEX KEY: 0001654772 IRS NUMBER: 900793978 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: 7133513000 MAIL ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Soileau Catering, LLC CENTRAL INDEX KEY: 0001654778 IRS NUMBER: 474972767 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: 7133513000 MAIL ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Energy XXI Gulf Coast, Inc. CENTRAL INDEX KEY: 0001404973 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 204278595 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: 713-351-3000 MAIL ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Energy XXI Pipeline II, LLC CENTRAL INDEX KEY: 0001568474 IRS NUMBER: 453938238 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: (713) 351-3000 MAIL ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Energy XXI Onshore, LLC CENTRAL INDEX KEY: 0001404974 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 200650308 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: 713-351-3000 MAIL ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 FORMER COMPANY: FORMER CONFORMED NAME: Energy XXI Texas, LP DATE OF NAME CHANGE: 20070628 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Energy XXI Texas Onshore, LLC CENTRAL INDEX KEY: 0001404971 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 200650294 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: 713-351-3000 MAIL ADDRESS: STREET 1: 1021 MAIN STREET STREET 2: SUITE 2626 CITY: HOUSTON STATE: TX ZIP: 77002 FORMER COMPANY: FORMER CONFORMED NAME: Energy XXI Texas GP, LLC DATE OF NAME CHANGE: 20070628 CORRESP 1 filename1.htm

1021 Main (One City Centre)

Suite 2626

Houston, Texas 77002

www.energyxxi.com

November 19, 2015

Via EDGAR

Securities and Exchange Commission
Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7010

Re:

Energy XXI Ltd

Energy XXI Gulf Coast, Inc.

Registration Statement on Form S-3

Filed October 5, 2015

File No. 333-207293

Ladies and Gentlemen:

In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Energy XXI Ltd, Energy XXI Gulf Coast, Inc. and the subsidiary guarantors (the “Registrants”) hereby request that the effectiveness of the above-referenced Registration Statement (as amended, the “Registration Statement”) be accelerated so that the Registration Statement will become effective on November 23, 2015 at 4:00 p.m., New York time, or as soon as thereafter practicable.

The Registrants hereby acknowledge that:

should the Securities and Exchange Commission (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;

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

the Registrants may not assert staff 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.

1021 Main (One City Centre)

Suite 2626

Houston, Texas 77002

www.energyxxi.com

Should the Staff have any questions or comments, please contact Sarah K. Morgan of Vinson & Elkins L.L.P. at (713) 758-2977.

	Very truly yours,

	ENERGY XXI LTD

	By:	/s/ John D. Schiller, Jr.
	Name:	John D. Schiller, Jr.
	Title:	President & Chief Executive Officer


	ENERGY XXI GULF COAST, INC.
	ENERGY XXI USA, INC.
	ENERGY XXI GOM, LLC
	MS ONSHORE, LLC
	ENERGY XXI TEXAS ONSHORE, LLC
	ENERGY XXI ONSHORE, LLC
	ENERGY XXI PIPELINE, LLC
	ENERGY XXI PIPELINE II, LLC
	ENERGY XXI LEASEHOLD, LLC
	M21K, LLC
	SOILEAU CATERING, LLC

	By:	/s/ Antonio de Pinho
	Name:	Antonio de Pinho
	Title:	President

cc:

Sarah K. Morgan, Vinson & Elkins, L.L.P.