<SEC-DOCUMENT>0001679268-24-000052.txt : 20240726 <SEC-HEADER>0001679268-24-000052.hdr.sgml : 20240726 <ACCEPTANCE-DATETIME>20240624160444 <PRIVATE-TO-PUBLIC> ACCESSION NUMBER: 0001679268-24-000052 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240624 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAMMOTH ENERGY SERVICES, INC. CENTRAL INDEX KEY: 0001679268 STANDARD INDUSTRIAL CLASSIFICATION: OIL, GAS FIELD SERVICES, NBC [1389] ORGANIZATION NAME: 01 Energy & Transportation IRS NUMBER: 320498321 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14201 CALIBER DRIVE STREET 2: SUITE 300 CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 BUSINESS PHONE: 405-608-6007 MAIL ADDRESS: STREET 1: 14201 CALIBER DRIVE STREET 2: SUITE 300 CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 FORMER COMPANY: FORMER CONFORMED NAME: Mammoth Energy Services, Inc. DATE OF NAME CHANGE: 20160708 </SEC-HEADER> <DOCUMENT> <TYPE>CORRESP <SEQUENCE>1 <FILENAME>filename1.htm <TEXT> <html><head> <!-- Document created using Wdesk --> <!-- Copyright 2024 Workiva --> <title>Document</title></head><body><div id="i5ad6ed7ab73b4568961d30da4a30846a_1"></div><div style="min-height:78.03pt;width:100%"><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Mammoth Energy Services, Inc.</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">14201 Caliber Drive, Suite 300</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Oklahoma City, OK 73134</font></div></div><div style="margin-bottom:6pt;text-align:center"><font><br></font></div><div style="margin-bottom:6pt;text-align:center"><font><br></font></div><div style="margin-bottom:6pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">June 24, 2024</font></div><div style="margin-bottom:6pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">VIA EDGAR</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Division of Corporation Finance</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">100 F. Street, N.E.</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Washington, D.C. 20549</font></div><div><font><br></font></div><div style="padding-left:72pt;text-indent:-72pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Attention:    Office of Energy & Transportation</font></div><div style="padding-left:72pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Liz Packebusch, Staff Attorney</font></div><div><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Re:    </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">MAMMOTH ENERGY SERVICES, INC.</font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">    </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Registration Statement on Form S-3</font></div><div style="padding-left:36pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Filed June 13, 2024</font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">    File No. 333-280186</font></div><div><font><br></font></div><div style="margin-bottom:6pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Ladies and Gentlemen:</font></div><div style="text-align:justify"><font><br></font></div><div style="text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Mammoth Energy Services, Inc., a Delaware corporation, pursuant to Rule 461 of the Securities Act of 1933, as amended, respectfully requests that the effective date for the Registration Statement on Form S-3 (File No. 333-280186), filed with the Securities and Exchange Commission on June 13, 2024, be accelerated to June 26, 2024 at 4:00 p.m. Washington, D.C. time or as soon thereafter as practicable.</font></div><div><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">If you have any questions with respect to the foregoing, please do not hesitate to call me at (405) 608-6007 or Irina V. Maistrenko of Akin Gump Strauss Hauer & Feld LLP at (214) 969-4694.</font></div><div style="margin-bottom:12pt;padding-left:216pt"><font><br></font></div><div style="margin-bottom:0.12pt;padding-left:180pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Sincerely,</font></div><div style="margin-bottom:0.12pt"><font><br></font></div><div style="margin-bottom:12pt;padding-left:216pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%;text-decoration:underline">/s/ Mark Layton                </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%"><br>Mark Layton<br>Chief Financial Officer</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">cc:    Irina V. Maistrenko </font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Akin Gump Strauss Hauer & Feld LLP</font></div><div style="margin-bottom:0.12pt"><font><br></font></div><div><font><br></font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html> </TEXT> </DOCUMENT> </SEC-DOCUMENT>