0001104659-13-088565.txt : 20140203 0001104659-13-088565.hdr.sgml : 20140203 20131205141044 ACCESSION NUMBER: 0001104659-13-088565 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131205 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 1800 CITY: MIDLAND STATE: TX ZIP: 79701 BUSINESS PHONE: 432-689-5200 MAIL ADDRESS: STREET 1: 303 W WALL STREET 2: SUITE 1800 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 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

 

LEGACY RESERVES LP

LEGACY RESERVES FINANCE CORPORATION

303 W. Wall Street, Suite 1800

Midland, Texas 79701

 

December 5, 2013

 

VIA EDGAR

 

United States 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-4 (No. 333-191703) of Legacy Reserves LP and Legacy Reserves Finance Corporation

 

Ladies and Gentlemen:

 

On behalf of Legacy Reserves LP and Legacy Reserves Finance Corporation (the “Issuers”), 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-4 be accelerated to 2:00 p.m., Washington, D.C. time, on Friday, December 6, 2013, or as soon thereafter as practicable.

 

The Issuers 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 Issuers from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·                  the Issuers may not assert the declaration of the effectiveness 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,

 

 

 

LEGACY RESERVES LP

 

By: Legacy Reserves GP, LLC,

 

its general partner

 

 

 

By:

/s/James Daniel Westcott

 

 

Name:

James Daniel Westcott

 

 

Title:

Executive Vice President and Chief

 

 

 

Financial Officer

 

 

 

 

 

LEGACY RESERVES FINANCE CORPORATION

 

 

 

By:

/s/James Daniel Westcott

 

 

Name:

James Daniel Westcott

 

 

Title:

Executive Vice President and Chief

 

 

 

Financial Officer