TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 5, 2020 Christopher M. Abundis Executive Vice President, Chief Financial Officer, GC & Secretary SilverBow Resources, Inc. 575 North Dairy Ashford, Suite 1200 Houston, Texas 77079 Re: SilverBow Resources, Inc. Registration Statement on Form S-3 Filed May 29, 2020 File No. 333-238778 Dear Mr. Abundis : This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Timothy S. Levenberg, Special Counsel, at (202) 551-3707 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: David Oelman, Esq.