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                                                            December 11, 2024

Mark Scucchi
Chief Financial Officer
RANGE RESOURCES CORP
100 Throckmorton Street Suite 1200
Fort Worth, Texas 76102

       Re: RANGE RESOURCES CORP
           Form 10-K for Fiscal Year Ended December 31, 2023
           Filed February 21, 2024
           Form 8-K Filed October 23, 2024
           File No. 001-12209
Dear Mark Scucchi:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for Fiscal Year Ended December 31, 2023
Business and Properties
Proved Reserves
Proved Undeveloped Reserves, page 6

1.     Please expand your explanation of the 2023 changes in proved undeveloped
reserves
       due to revisions of previous estimates to disclose separate volumes for
the unrelated
       changes due to "previously proved undeveloped properties added back to
the five-year
       development plan    and "positive revisions for the impact of improved
well
       performance and longer lateral lengths.    Your disclosure of revisions
should include
       all contributing factors, both positive and negative, so the entire
volume change is
       explained. Refer to the disclosure requirements in Item 1203(b) of
Regulation S-K.
 December 11, 2024
Page 2
2.    We note the Company has disclosed year-on-year revisions averaging a
negative 12%
      of the opening balance over the past five years for reclassifying proved
undeveloped
      reserves to unproved because previously planned wells are not expected to
be drilled
      within their original five-year development horizon. Simultaneously,
there have been
      year-on-year additions of new proved undeveloped reserves averaging a
positive 15%
      due to extension and discoveries, as well as other positive revisions for
previously
      disclosed proved undeveloped reserves added back to the five-year
development plan
      during fiscal 2023 and 2022. Please tell us if your development plan for
each of the
      last five years has been adopted by management and approved by the board.
If so,
      refer to Rule 4-10(a)(22) and (31)(ii) of Regulation S-X and Question
131.04 in the
      Compliance and Disclosure Interpretations (   C&DIs   ) relating to Oil
and Gas Rules,
      and tell us your rationale for this continued trend.
3.    You disclose that 90.2 Bcfe of proved undeveloped reserves, as of
December 31,
      2023, have been reported for more than five years since their original
disclosure as
      proved undeveloped reserves. We note similar disclosure in your prior
annual reports
      on Form 10-K. Please expand your disclosure to explain the reasons for
the delay and
      identify the specific circumstances that justify a time period longer
than five years.
      Refer to Rule 4-10(a)(31)(ii) of Regulation S-X and Question 131.03 in
the
      Compliance and Disclosure Interpretations (C&DIs) regarding Oil and Gas
Rules,
      respectively.
Gross and Net Acreage, page 9

4.    We note disclosure that you maintain a multi-year drilling inventory and
that 36% of
      your total proved reserves, as of December 31, 2023, are undeveloped;
however, you
      classify the significant majority (92.4%) of your acreage in Pennsylvania
as developed
      acreage. Please note undrilled acreage or acreage held by production
should be
      classified as undeveloped acreage for purposes of disclosure under Item
1208(b) of
      Regulation S-K. Please modify your disclosure as necessary to resolve any
      inconsistencies in the classification of your acreage. Refer to Item
1208(b) and (c)(4)
      of Regulation S-K.
Glossary of Certain Defined Terms, page 20

5.           Please revise your glossary to:
            o Expand the definition of an    exploratory well    to include the
additional
               clarification,    Generally, an exploratory well is any well
that is not a
               development well, an extension well, a service well, or a
stratigraphic test
               well,    as presented in Rule 4-10(a)(13) of Regulation S-X.
            o Include the definition of an    extension well    as presented in
Rule 4-10(a)(14)
               of Regulation S-X.
 December 11, 2024
Page 3
Management's Discussion and Analysis of Financial Condition, Cash Flows,
Capital
Resources and Liquidity
Proved Reserves, page 50

6.     Please expand your explanation of the 2023 changes in proved reserves
due
       to revisions of previous estimates to include the volume change
associated with the
       statement    partially offset by negative pricing revisions.    This
comment also applies
       to the same explanation provided on page F-35 for 2023 and for the
positive pricing
       revisions in 2022. Your disclosure of revisions should include all
contributing factors,
       both positive and negative, so the entire volume change is explained.
Refer to the
       disclosure requirements in FASB ASC 932-235-50-5(a).
Notes to Consolidated Financial Statements
(15) Supplemental Information on Natural Gas and Oil Exploration, Development
and
Production Activities (Unaudited)
Estimated Quantities of Proved Oil and Gas Reserves, page F-34

7.     Please expand your disclosure of the net quantities of proved developed
reserves and
       proved undeveloped reserves to include the beginning period of the
reserve
       reconciliation, e.g. December 31, 2020. Refer to the disclosure
requirements in FASB
       ASC 932-235-50-4.


Form 8-K Filed October 23, 2024
Exhibit 99.1, page 1

8.     We note that    GAAP revenues and other income for third quarter 2024
totaled $615
       million    and that    Non-GAAP revenues for third quarter 2024 totaled
$680 million."
       We also note that you reconciled Total revenues and other income, as
reported of
       $615 million to Total revenues, as adjusted, non-GAAP of $680 million on
page
       9. Please tell us how you determined that Derivative fair value income,
ARO
       settlement loss, interest income and other income are revenue. See
Question 100.04 of
       the Compliance and Disclosure Interpretations for Non-GAAP Financial
Measures
       dated December 13, 2022.
9.     We note you present Cash margin as a non-GAAP measure which is
reconciled to
       Income before income taxes, as reported, as the most directly comparable
GAAP
       measure. Please clarify for us whether Cash margin is a performance
measure or a
       liquidity measure and why you believe Income before income taxes, as
reported, is the
       most directly comparable GAAP measure.

        In closing, 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.
 December 11, 2024
Page 4

       Please contact Steve Lo at 202-551-3394 or Kimberly Calder at
202-551-3701 if you
have questions regarding comments on the financial statements and related
matters. You may
contact Sandra Wall at 202-551-4727 or John Hodgin at 202-551-3699 for
questions
regarding the engineering comments.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Energy &
Transportation
cc:   David Goldberg
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