October 22, 2024

Tracy W. Krohn
Chief Executive Officer
W&T Offshore, Inc.
5718 Westheimer Road, Suite 700
Houston, TX 77057

       Re: W&T Offshore, Inc.
           Registration Statement on Form S-3
           Filed October 11, 2024
           File No. 333-282595
Dear Tracy W. Krohn:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Michael Purcell at 202-551-5351 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation