CORRESP

[Concho letterhead]

July 30, 2007

Via Facsimile — (202) 772-9368

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010

Attention:	Ms. Carmen Moncada-Terry
Re:	Request for Acceleration of Effectiveness of Registration Statement on Form S-1
	(File No. 333-142315) of Concho Resources Inc. (the “Registrant”)

Ladies and Gentlemen:

     Pursuant to Rule 461 under the Securities Act of 1933, the Registrant hereby requests that the effectiveness of the above-captioned Registration Statement be accelerated so that such Registration Statement will become effective on August 1, 2007 at 12:00 p.m., Eastern Time, or as soon thereafter as practicable.

     The Registrant hereby acknowledges that the disclosure in the filing is the responsibility of the Registrant. The Registrant further acknowledges that (i) 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, (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Registrant 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.

     Please call T. Mark Kelly of Vinson & Elkins L.L.P., counsel to the Registrant, at (713) 758-4592 with any questions regarding this matter.

Very truly yours, CONCHO RESOURCES INC.
By:	/s/ DAVID W. COPELAND
	David W. Copeland
	Vice President, General Counsel and Secretary

CORRESP

J.P. Morgan Securities Inc.
277 Park Avenue
New York, New York 10172

July 30, 2007

Via Facsimile

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Attention: Carmen Moncada-Terry

Re:	Concho Resources Inc. — Registration Statement on Form S-1
	(File No. 333-142315)

Ladies and Gentlemen:

     Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, as Representative of the several Underwriters, hereby joins in the request of Concho Resources Inc. that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement, as then amended, will become effective under the Securities Act at 12:00 p.m, Eastern time, on Wednesday, August 1, 2007, or as soon as practicable thereafter.

     Pursuant to Rule 460 of the Rules and Regulations of the Commission under the Securities Act regarding the distribution of preliminary prospectuses, we hereby advise the Commission that the distribution of the Preliminary Prospectus dated July 18, 2007 (the “Preliminary Prospectus”) commenced July 19, 2007 and continued through August 1, 2007. Twelve thousand five hundred fifty-six (12,556) copies of the Preliminary Prospectus were distributed to prospective underwriters, institutional investors, dealers and others.

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     In connection with the distribution of the Preliminary Prospectus for the above-mentioned issue, the underwriters have confirmed that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Very truly yours, J.P. Morgan Securities Inc.           For itself and on behalf of the           Several Underwriters
By:	/s/ Michael J. Tiedman
	Name:	Michael J. Tiedman
	Title:

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