CORRESP 1 filename1.htm CORRESP

LOGO

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