0000945764-12-000059.txt : 20121120 0000945764-12-000059.hdr.sgml : 20121120 20120726093439 ACCESSION NUMBER: 0000945764-12-000059 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120726 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DENBURY RESOURCES INC CENTRAL INDEX KEY: 0000945764 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 752815171 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5320 LEGACY DRIVE CITY: PLANO STATE: TX ZIP: 75024 BUSINESS PHONE: 9726732000 MAIL ADDRESS: STREET 1: 5320 LEGACY DRIVE CITY: PLANO STATE: TX ZIP: 75024 FORMER COMPANY: FORMER CONFORMED NAME: NEWSCOPE RESOURCES LTD DATE OF NAME CHANGE: 19950627 CORRESP 1 filename1.htm correspondence.htm
July 26, 2012


Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 7010
100 F Street, N.E.
Washington, D.C.  20549

Attention:  Mr. John Cannarella

Re:         Denbury Resources Inc.
Form 10-K for Fiscal Year Ended December 31, 2011
Filed February 28, 2012
Response Letter dated June 20, 2012
File No. 1-12935

Dear Mr. Cannarella:

The purpose of this letter is to confirm our understanding, based upon a conversation between Mr. John Cannarella of the Staff of the Commission and Donald Brodsky of Baker Hostetler, outside securities counsel to the Company, that the SEC has indicated that there would be no objection to an extension of an additional seven business days for the Company to respond to the comments contained in the SEC’s letter dated July 12, 2012 concerning Denbury’s 2011 Form 10-K report. This request is being made in light of the Company’s current focus upon the preparation of its second quarter Form 10-Q and the need for its accounting staff to have additional time to gather the information necessary to properly respond to the comment letter.

Please contact Alan Rhoades, Chief Accounting Officer at 972-673-2514, if you need any further information.  Thank you.

Sincerely,

/s/ Mark C. Allen

Mark C. Allen
Sr. Vice President and Chief Financial Officer