CORRESP

0001193125-18-036512.txt : 20180316 0001193125-18-036512.hdr.sgml : 20180316 20180208181503 ACCESSION NUMBER: 0001193125-18-036512 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GULFPORT ENERGY CORP CENTRAL INDEX KEY: 0000874499 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 731521290 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14313 NORTH MAY AVENUE STREET 2: SUITE 100 CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 BUSINESS PHONE: 4058488807 MAIL ADDRESS: STREET 1: 14313 NORTH MAY AVENUE STREET 2: SUITE 100 CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 FORMER COMPANY: FORMER CONFORMED NAME: WRT ENERGY CORP DATE OF NAME CHANGE: 19930328 FORMER COMPANY: FORMER CONFORMED NAME: WESTERN RESOURCE TECHNOLOGIES INC DATE OF NAME CHANGE: 19600201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Puma Resources, Inc. CENTRAL INDEX KEY: 0001580317 IRS NUMBER: 300556507 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14313 NORTH MAY AVENUE STREET 2: SUITE 100 CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 BUSINESS PHONE: 405-848-8807 MAIL ADDRESS: STREET 1: 14313 NORTH MAY AVENUE STREET 2: SUITE 100 CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Gator Marine Ivanhoe, Inc. CENTRAL INDEX KEY: 0001580303 IRS NUMBER: 300644897 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14313 NORTH MAY AVENUE STREET 2: SUITE 100 CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 BUSINESS PHONE: 405-848-8807 MAIL ADDRESS: STREET 1: 14313 NORTH MAY AVENUE STREET 2: SUITE 100 CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Jaguar Resources LLC CENTRAL INDEX KEY: 0001580313 IRS NUMBER: 300644897 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14313 NORTH MAY AVENUE STREET 2: SUITE 100 CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 BUSINESS PHONE: 405-848-8807 MAIL ADDRESS: STREET 1: 14313 NORTH MAY AVENUE STREET 2: SUITE 100 CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Westhawk Minerals LLC CENTRAL INDEX KEY: 0001580318 IRS NUMBER: 454928998 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14313 NORTH MAY AVENUE STREET 2: SUITE 100 CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 BUSINESS PHONE: 405-848-8807 MAIL ADDRESS: STREET 1: 14313 NORTH MAY AVENUE STREET 2: SUITE 100 CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Gulfport Appalachia, LLC CENTRAL INDEX KEY: 0001692240 IRS NUMBER: 466964880 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14314 NORTH MAY AVE. STREET 2: SUITE 100 CITY: OKLAHOMA STATE: OK ZIP: 73134 BUSINESS PHONE: 405-848-8807 MAIL ADDRESS: STREET 1: 14314 NORTH MAY AVE. STREET 2: SUITE 100 CITY: OKLAHOMA STATE: OK ZIP: 73134 FORMER COMPANY: FORMER CONFORMED NAME: Gulfport Buckeye LLC DATE OF NAME CHANGE: 20161213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Gator Marine, Inc. CENTRAL INDEX KEY: 0001580302 IRS NUMBER: 611601710 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14313 NORTH MAY AVENUE STREET 2: SUITE 100 CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 BUSINESS PHONE: 405-848-8807 MAIL ADDRESS: STREET 1: 14313 NORTH MAY AVENUE STREET 2: SUITE 100 CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Gulfport MidCon, LLC CENTRAL INDEX KEY: 0001695707 IRS NUMBER: 815049258 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3001 QUAIL SPRINGS PKWY CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 BUSINESS PHONE: 405-848-8807 MAIL ADDRESS: STREET 1: 3001 QUAIL SPRINGS PKWY CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 FORMER COMPANY: FORMER CONFORMED NAME: SCOOP Acquisition Company, LLC DATE OF NAME CHANGE: 20170125 FORMER COMPANY: FORMER CONFORMED NAME: SCOOP Acquisition Company, Inc. DATE OF NAME CHANGE: 20170124 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Gulfport Midstream Holdings, LLC CENTRAL INDEX KEY: 0001692241 IRS NUMBER: 814393431 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14313 NORTH MAY AVENUE STREET 2: SUITE 100 CITY: OKLAHOMA STATE: OK ZIP: 73134 BUSINESS PHONE: 405-848-8807 MAIL ADDRESS: STREET 1: 14313 NORTH MAY AVENUE STREET 2: SUITE 100 CITY: OKLAHOMA STATE: OK ZIP: 73134 CORRESP 1 filename1.htm CORRESP

LOGO

February 8, 2018

VIA EDGAR

United States Securities and Exchange Commission

The Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

Re:	Gulfport Energy Corporation (the “*Registrant”) and subsidiary guarantors listed on Schedule I hereto (“Co-Registrants*” and, together with the Registrant, the “Registrants**”)

Registration Statement on Form S-4

File No. 333-222592

Ladies and Gentlemen:

Reference is made to the Registration Statement on Form S-4 (File No. 333-222592), filed by the Registrants with the Securities and Exchange Commission (the “Commission”) on January 18, 2018 (the “Registration Statement”). Pursuant to Rule 461 of the Securities Act of 1933, as amended, the Registrants respectfully request that the effective date for the Registration Statement be accelerated to February 12, 2018 at 4:00 p.m. Washington, D.C. time or as soon thereafter as practicable.

The Registrants acknowledge that:

•

should 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 Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the Registrants may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions with respect to the foregoing, please do not hesitate to call me at (405) 252-4517 or Seth R. Molay, P.C. of Akin Gump Strauss Hauer & Feld LLP at (214) 969-4780.

Sincerely,

GULFPORT ENERGY CORPORATION

/s/ Keri Crowell

Keri Crowell

Chief Financial Officer

3001 Quail Springs Parkway, Oklahoma City, Oklahoma 73134, (405) 252-4600 www.gulfportenergy.com

United States Securities and Exchange Commission

February 8, 2018

Page 2

JAGUAR RESOURCES LLC

/s/ Keri Crowell

Keri Crowell

Chief Financial Officer

PUMA RESOURCES, INC.

/s/ Keri Crowell

Keri Crowell

Chief Financial Officer

GATOR MARINE, INC.

/s/ Keri Crowell

Keri Crowell

Chief Financial Officer

GATOR MARINE IVANHOE, INC.

/s/ Keri Crowell

Keri Crowell

Chief Financial Officer

WESTHAWK MINERALS LLC

/s/ Keri Crowell

Keri Crowell

Chief Financial Officer

GULFPORT APPALACHIA, LLC

/s/ Keri Crowell

Keri Crowell

Chief Financial Officer

GULFPORT MIDSTREAM HOLDINGS, LLC

/s/ Keri Crowell

Keri Crowell

Chief Financial Officer

GULFPORT MIDCON, LLC

/s/ Keri Crowell

Keri Crowell

Chief Financial Officer

cc:	Seth R. Molay, P.C.

Akin Gump Strauss Hauer & Feld LLP

United States Securities and Exchange Commission

February 8, 2018

Page 3

SCHEDULE I

CO-REGISTRANTS

1.	Jaguar Resources LLC, a Delaware limited liability company

2.	Puma Resources, Inc., a Delaware corporation

3.	Gator Marine, Inc., a Delaware corporation

4.	Gator Marine Ivanhoe, Inc., a Delaware corporation

5.	Westhawk Minerals LLC, a Delaware limited liability company

6.	Gulfport Appalachia, LLC (formerly known as Gulfport Buckeye LLC), a Delaware limited liability company

7.	Gulfport Midstream Holdings, LLC, a Delaware limited liability company

8.	Gulfport MidCon, LLC, a Delaware limited liability company

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