Jones Contribution and Refinancing Plans	6 Months Ended
Jun. 30, 2018
Jones Contribution And Refinancing Plans [Abstract]
Jones Contribution and Refinancing Plans	(5) JONES CONTRIBUTION AND REFINANCING PLANS – On May 9, 2018, Arkoma Drilling, L.P. ("Arkoma") and Williston Drilling, L.P. ("Williston") entered into a Contribution Agreement with the Company to contribute certain oil and gas properties in North Dakota and Montana (the "Bakken Shale Properties") with an estimated fair value of approximately $620.0 million in exchange for approximately 88.6 million newly issued shares of the Company's common stock (the "Jones Contribution"). The effective date of the acquisition of the properties is April 1, 2018. Comstock estimated that the properties have proved reserves of 22.8 million barrels of oil and 49.3 Bcf of natural gas on the effective date. Upon completion of this transaction, Arkoma and Williston will collectively own approximately 84.5% of the Company's pro forma outstanding shares. The transaction is subject to a number of closing conditions, including the approval of the issuance of the common stock by the Company's stockholders at the Company's Annual Meeting of Stockholders on August 10, 2018 and satisfaction of certain other closing conditions. In connection with the Jones Contribution, the Company commenced a tender offer on July 13, 2018 to repurchase all of its outstanding debt. The Company expects to close the tender offer concurrent with the closing of the Jones Contribution and refinance all of the Company's debt using funds from the sale of 9¾% Senior Notes due 2026 and borrowings under a new Bank Credit Facility with an initial borrowing base of $700.0 million. In connection with the refinancing plan, the Company sold $850.0 million of 9¾% Senior Notes due 2026 at 95.988% of the principal amount on August 3, 2018. Interest on the new senior notes is payable on February 15 and August 15. Proceeds from the offering are being held in escrow pending the closing of the Jones Contribution which is expected to occur on August 14, 2018.

(5) JONES CONTRIBUTION AND REFINANCING PLANS –

On May 9, 2018, Arkoma Drilling, L.P. ("Arkoma") and Williston Drilling, L.P. ("Williston") entered into a Contribution Agreement with the Company to contribute certain oil and gas properties in North Dakota and Montana (the "Bakken Shale Properties") with an estimated fair value of approximately $620.0 million in exchange for approximately 88.6 million newly issued shares of the Company's common stock (the "Jones Contribution"). The effective date of the acquisition of the properties is April 1, 2018. Comstock estimated that the properties have proved reserves of 22.8 million barrels of oil and 49.3 Bcf of natural gas on the effective date. Upon completion of this transaction, Arkoma and Williston will collectively own approximately 84.5% of the Company's pro forma outstanding shares. The transaction is subject to a number of closing conditions, including the approval of the issuance of the common stock by the Company's stockholders at the Company's Annual Meeting of Stockholders on August 10, 2018 and satisfaction of certain other closing conditions.

In connection with the Jones Contribution, the Company commenced a tender offer on July 13, 2018 to repurchase all of its outstanding debt. The Company expects to close the tender offer concurrent with the closing of the Jones Contribution and refinance all of the Company's debt using funds from the sale of 9¾% Senior Notes due 2026 and borrowings under a new Bank Credit Facility with an initial borrowing base of $700.0 million.

In connection with the refinancing plan, the Company sold $850.0 million of 9¾% Senior Notes due 2026 at 95.988% of the principal amount on August 3, 2018. Interest on the new senior notes is payable on February 15 and August 15. Proceeds from the offering are being held in escrow pending the closing of the Jones Contribution which is expected to occur on August 14, 2018.