W&T Offshore, Inc.
5718 Westheimer Road, Suite 700
Houston, Texas 77057
(713) 626-8525
October 22, 2024
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | W&T Offshore, Inc. Registration Statement on Form S-3 File No. 333-282595 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, W&T Offshore, Inc., a Texas corporation, along with the subsidiary co-registrants named in the Registration Statement on Form S-3, File No. 333-282595 (the “Registration Statement”), hereby request acceleration of the effective date of the aforementioned Registration Statement to 4:00 p.m., Eastern Time, on October 24, 2024, or as soon thereafter as practicable.
Please contact Michael W. Rigdon, P.C. of Kirkland & Ellis LLP, at (713) 836-3647 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, |
| W&T Offshore, Inc. |
| By: | /s/ George Hittner | |
| Name: George Hittner | ||
| Title: Executive Vice President, General Counsel and Corporate Secretary | ||
| cc: | Michael W. Rigdon, P.C., Kirkland & Ellis LLP |