corresp

0000950123-11-075715.txt : 20120322 0000950123-11-075715.hdr.sgml : 20120322 20110810172240 ACCESSION NUMBER: 0000950123-11-075715 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110810 FILER: COMPANY DATA: COMPANY CONFORMED NAME: STONE ENERGY CORP CENTRAL INDEX KEY: 0000904080 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 721235413 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 625 E KALISTE SALOOM RD CITY: LAFAYETTE STATE: LA ZIP: 70508 BUSINESS PHONE: 3182370410 MAIL ADDRESS: STREET 1: 625 E KALISTLE SALOOM RD CITY: LAFAYETTE STATE: LA ZIP: 70508 CORRESP 1 filename1.htm corresp

(VINSON&ELKINS LETTERHEAD)

Lauren E. Dean ldean@velaw.com
TEL 512.542.8652 Fax 512.236.3319


August 10, 2011
Securities and Exchange Commission		VIA EDGAR AND FACSIMILE
Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549-3628 Attention: H. Roger Schwall, Assistant Director


Re:		Stone Energy Corporation Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 3, 2011 File No. 1-12074

Dear Mr. Schwall:

On behalf of our client, Stone Energy Corporation (“Stone”), we hereby acknowledge receipt of comments and requests for additional information contained in the letter from the staff (the “Staff”) of the Securities and Exchange Commission, dated August 8, 2011, relating to Stone’s Form 10-K for the fiscal year ended December 31, 2010 (the “Comment Letter”).

We are working with Stone to prepare a response to the Comment Letter and furnish the requested information to the Staff. In light of travel and vacation commitments of the senior staff of Stone, whose input is essential in preparing a response to the Comment Letter, Stone will be delayed in furnishing its response to the Staff. Stone respectfully requests an extension of time to respond to the Comment Letter so that it can devote appropriate time and resources to consider the Staff’s comments. The Company expects to file all responses to and furnish all information required by the Comment Letter no later than Wednesday, September 7, 2011.


	Very truly yours,
	/s/ Lauren E. Dean
	Lauren E. Dean


Vinson & Elkins LLP Attorneys at Law Abu Dhabi Austin Beijing Dallas Dubai Hong Kong Houston London Moscow New York Palo Alto Riyadh Shanghai Tokyo Washington		2801 Via Fortuna, Suite 100 Austin, TX 78746-7568 TEL +1.512.542.8400 Fax +1.512.542.8612

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