December 20, 2022
VIA EDGAR
Ethan Horowitz
Jennifer O’Brien
John Hodgin
Division of Corporation Finance
Office of Energy & Transportation
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-3561
| Re: | Gulfport Energy Corporation |
| Form 10-K for Fiscal Year Ended December 31, 2021 | |
| Form 8-K filed November 1, 2022 | |
| File No. 001-19514 |
Ladies and Gentlemen:
On behalf of Gulfport Energy Corporation (the “Company”) and as a follow-up to the Company’s discussion with the staff (the “Staff”) of the Securities and Exchange Commission regarding your letter, dated December 16, 2022, with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2021 and the Company’s Current Report on Form 8-K filed November 1, 2022, I hereby request an extension of the deadline to respond to the comments as discussed with the Staff and hereby confirm that the Company will respond to the Staff’s comments set forth in such letter on or before January 18, 2023.
If you have any questions regarding the foregoing, please contact the undersigned at (405) 252-4809 or Michael Rigdon of Kirkland & Ellis LLP at (713) 836-3647.
| Sincerely, | ||
| /s/ Patrick K. Craine | ||
| Name: | Patrick K. Craine | |
| Title: | Chief Legal and Administrative Officer | |
| and Corporate Secretary | ||
| cc: | Sean Wheeler, Kirkland & Ellis LLP |
| Michael W. Rigdon, Kirkland & Ellis LLP | |
| Atma J. Kabad, Kirkland & Ellis LLP |