Battalion Oil Corporation

09/15/2021 | Press release | Archived content

Correspondence (Form CORRESP)

www.battalionoil.com 3505 West Sam Houston Parkway North, Suite 300, Houston, Texas 77043 832.538.0300

September 15, 2021

VIA EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549
Attn: Liz Packebusch

Re:

Battalion Oil Corporation

Registration Statement on Form S-3

File Number 333-259415

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Battalion Oil Corporation hereby requests that the effectiveness of the above-referenced registration statement on Form S-3 be accelerated so that it will become effective at 4:00 p.m. Eastern time on September 17, 2021, or as soon thereafter as practicable.

Please telephone the undersigned (832-538-0300) or William T. Heller IV of Mayer Brown LLP (713-238-3000) if you have any questions with respect to the foregoing.

* * *

Very truly yours,

BATTALION OIL CORPORATION

By:

/s/ Walter Mayer

Name:

Walter Mayer

Title:

Vice President, Legal