September 17, 2014
Via EDGAR and Federal Express
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E., Mail Stop 7010
Washington, D.C. 20549
Attention: | Mr. Karl Hiller and Mr. Ron Winfrey |
Re: | PetroQuest Energy, Inc. |
Form 10-K for Fiscal Year Ended December 31, 2013 |
Filed March 5, 2014 |
File No. 001-32681 |
Response Letter dated August 15, 2014 |
Dear Messrs. Hiller and Winfrey:
With respect to your letter dated September 4, 2014, regarding your review of our filing, you request a response to the respective comments within 10 business days or for us to advise of when we would provide a response. Pursuant to our conversation on September 17, 2014, I am writing to request additional time to provide our responses. Due primarily to the work associated with our current quarter end and compiling the information discussed in our conversation on September 17, 2014, I would appreciate an extension for our response until October 3, 2014.
Please call the undersigned at (337) 232-7028 with any additional comments or questions you may have.
Very truly yours, |
/s/ J. Bond Clement |
J. Bond Clement Executive Vice President and Chief Financial Officer |
400 E. Kaliste Saloom Rd., Suite 600 Lafayette, Louisiana 70508
P.O. Box 51205 Lafayette, LA 70505-1205 (337) 232-7028 Fax (337) 232-0044