0000950123-11-065241.txt : 20110829 0000950123-11-065241.hdr.sgml : 20110829 20110712171758 ACCESSION NUMBER: 0000950123-11-065241 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110712 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LEGACY RESERVES LP CENTRAL INDEX KEY: 0001358831 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1227 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 303 W WALL STREET 2: SUITE 1400 CITY: MIDLAND STATE: TX ZIP: 79701 BUSINESS PHONE: 432-689-5200 MAIL ADDRESS: STREET 1: 303 W WALL STREET 2: SUITE 1400 CITY: MIDLAND STATE: TX ZIP: 79701 FORMER COMPANY: FORMER CONFORMED NAME: LEGACY RESERVES L P DATE OF NAME CHANGE: 20060410 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Legacy Reserves Operating GP LLC CENTRAL INDEX KEY: 0001431622 IRS NUMBER: 204307209 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 303 W WALL STREET STREET 2: SUITE 1400 CITY: MIDLAND STATE: TX ZIP: 79701 BUSINESS PHONE: 432-689-5200 MAIL ADDRESS: STREET 1: 303 W WALL STREET STREET 2: SUITE 1400 CITY: MIDLAND STATE: TX ZIP: 79701 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Legacy Reserves Operating LP CENTRAL INDEX KEY: 0001431623 IRS NUMBER: 204307259 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 303 W WALL STREET STREET 2: SUITE 1400 CITY: MIDLAND STATE: TX ZIP: 79701 BUSINESS PHONE: 432-689-5200 MAIL ADDRESS: STREET 1: 303 W WALL STREET STREET 2: SUITE 1400 CITY: MIDLAND STATE: TX ZIP: 79701 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Legacy Reserves Services Inc CENTRAL INDEX KEY: 0001431624 IRS NUMBER: 204442710 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 303 W WALL STREET STREET 2: SUITE 1600 CITY: MIDLAND STATE: TX ZIP: 79701 BUSINESS PHONE: 432-689-5200 MAIL ADDRESS: STREET 1: 303 W WALL STREET STREET 2: SUITE 1600 CITY: MIDLAND STATE: TX ZIP: 79701 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Legacy Reserves Finance Corp CENTRAL INDEX KEY: 0001518328 IRS NUMBER: 451621181 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 303 WEST WALL STREET SUITE 1400 CITY: MIDLAND STATE: TX ZIP: 79701 BUSINESS PHONE: (432) 689-5200 MAIL ADDRESS: STREET 1: 303 WEST WALL STREET SUITE 1400 CITY: MIDLAND STATE: TX ZIP: 79701 CORRESP 1 filename1.htm corresp
Legacy Reserves LP
303 W. Wall Street, Suite 1400
Midland, Texas 79701
July 12, 2011
BY EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
Attention: Mr. H. Roger Schwall
     Re:   Legacy Reserves LP
Amendment No. 1 to Registration Statement on Form S-3 (No. 333-174488)
Filed June 21, 2011
Ladies and Gentlemen:
     Legacy Reserves LP, Legacy Reserves Finance Corporation and each of the co-registrant subsidiary guarantors listed in the above-captioned Registration Statement (collectively, the “Registrants”), pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, hereby request that the effective date of the above referenced Registration Statement on Form S-3 be accelerated to 4 p.m., Washington, D.C. time, on Thursday, July 14, 2011, or as soon thereafter as 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 accuracy and adequacy 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.
         
  Very truly yours,

Legacy Reserves LP
 		  
  By:   Legacy Reserves GP, LLC    
    its general partner   
       
  By:   /s/ Steven H. Pruett    
    Name:   Steven H. Pruett   
    Title:   President, Chief Financial Officer and Secretary   
 

 

 

         
  Legacy Reserves Finance Corporation
 		  
  By:   /s/ Steven H. Pruett    
    Name:   Steven H. Pruett   
    Title:   President, Chief Financial Officer and Secretary   
 
 
     
  Legacy Reserves Operating LP
 		  
  By:   Legacy Reserves Operating GP LLC,    
    its general partner   
       
  By:   Legacy Reserves LP,    
    its sole member   
       
  By:   Legacy Reserves GP, LLC,    
    its general partner   
       
  By:   /s/ Steven H. Pruett    
    Name:   Steven H. Pruett   
    Title:   President, Chief Financial Officer and Secretary   
 
 
     
  Legacy Reserves Operating GP LLC
 		  
  By:   Legacy Reserves LP,    
    its sole member   
       
  By:   Legacy Reserves GP, LLC,    
    its general partner   
       
  By:   /s/ Steven H. Pruett    
    Name:   Steven H. Pruett   
    Title:   President, Chief Financial Officer and Secretary   
 
 
     
  Legacy Reserves Services, Inc.
 		  
  By:   /s/ Steven H. Pruett    
    Name:   Steven H. Pruett   
    Title:   President, Chief Financial Officer and Secretary