<SEC-DOCUMENT>0001193125-14-320108.txt : 20150810
<SEC-HEADER>0001193125-14-320108.hdr.sgml : 20150810
<ACCEPTANCE-DATETIME>20140825163900
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-14-320108
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140825

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GULFPORT ENERGY CORP
		CENTRAL INDEX KEY:			0000874499
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				731521290
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		14313 NORTH MAY AVENUE
		STREET 2:		SUITE 100
		CITY:			OKLAHOMA CITY
		STATE:			OK
		ZIP:			73134
		BUSINESS PHONE:		4058488807

	MAIL ADDRESS:	
		STREET 1:		14313 NORTH MAY AVENUE
		STREET 2:		SUITE 100
		CITY:			OKLAHOMA CITY
		STATE:			OK
		ZIP:			73134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WRT ENERGY CORP
		DATE OF NAME CHANGE:	19930328

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WESTERN RESOURCE TECHNOLOGIES INC
		DATE OF NAME CHANGE:	19600201
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">


<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="35%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="32%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="31%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top">


<IMG SRC="g779240g61e00.jpg" ALT="LOGO">
</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">August&nbsp;25, 2014 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Division
of Corporate Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C.
20549-3561 </P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">Attn:</TD>
<TD ALIGN="left" VALIGN="top">Angie Kim </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Gulfport Energy Corporation </B></TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Form 10-K for the Fiscal Year ended December&nbsp;31,
2013 </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Filed February&nbsp;28, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Form 10-Q for the Quarterly Period Ended March&nbsp;31, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Filed May&nbsp;9, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>File No. 0-19514 </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ms.&nbsp;Kim: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B><I></I></B>Reference is made to the comment letter received by Gulfport Energy Corporation (the &#147;<B><I>Company</I></B>&#148;) from the
Staff of the Securities and Exchange Commission dated August&nbsp;13, 2014 with respect to the Company&#146;s periodic reports identified above (the &#147;<B><I>Comment Letter</I></B>&#148;). This letter will confirm our telephone call on Friday,
August 22, 2014 granting a ten business day extension for the Company to respond to the Comment Letter. Accordingly, the Company will submit its responses on or before Thursday, September&nbsp;11, 2014.<B><I> </I></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Thank you very much for your consideration. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>
<TD WIDTH="100%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">/s/ Seth R. Molay</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Seth R. Molay, P.C.</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top">Michael G. Moore </TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Chief Executive Officer&nbsp;&amp; President </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Gulfport Energy Corporation </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">1700
Pacific Avenue, Suite 4100 | Dallas, Texas 75201-4675 | 214.969.2800 | fax: 214.969.4343 | akingump.com </P>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g779240g61e00.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g779240g61e00.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  H'!P@'!@H(" @+"@H+#A@0#@T-
M#AT5%A$8(Q\E)"(?(B$F*S<O)BDT*2$B,$$Q-#D[/CX^)2Y$24,\2#<]/CO_
MVP!# 0H+"PX-#AP0$!P[*"(H.SL[.SL[.SL[.SL[.SL[.SL[.SL[.SL[.SL[
M.SL[.SL[.SL[.SL[.SL[.SL[.SL[.SO_P  1" !  -4# 2(  A$! Q$!_\0
M'P   04! 0$! 0$           $" P0%!@<("0H+_\0 M1   @$# P($ P4%
M! 0   %] 0(#  01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T? D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$  P$! 0$!
M 0$! 0        $" P0%!@<("0H+_\0 M1$  @$"! 0#! <%! 0  0)W  $"
M Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O 58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#V:BBJVH7L
M6FZ=<7TYQ%;QM(WT S0!C:EX]\,:3?RV%]JBQ7$) =/+=MIQGJ!CO6OIFIV6
ML6$=_I\XGMY<[' (S@X/!YZBOG..SO\ Q/<:OJ@^9X(WO)S[%N@_,_E7HWP6
MUGS+.^T61N86$\0_V3PWZX_.@#T+6-;T[0++[;J=P+>#>$WE2W)Z# !]*CT3
MQ#I7B*"2?2KH7$<3;'8(RX.,XY KEOC%_P B2O\ U]Q_R:J/P3_Y 6H_]?0_
M]!% 'I58.K^-_#NA7S6.I:B(+A5#%/+=N#TY -/D\9>&XKIK5]:M!.K^68_,
MR=V<8^N:Y;QIX5\*ZMX@>[U?Q&+"Y:)083*BX4=#AN: ._M;F&]M8KJW??#,
M@=&QC*D9!J6L6'5="T#3K*QGU>UC5+=/*::95,B 8#?CBG7_ (M\/Z9%%)>:
MO:Q+.H>/Y]Q=3T( [>] &Q15+3-8T[6;?[1IM[#=1C@M&V<?4=JNT 1S3Q6T
M+S3RI%$@RSNP 4>Y-<E=_%3PE:3&,7TEP1U:"%F7\^]>??%/Q3<:MKTNC02,
M+*R;844_ZV7N3ZX/ _&NJ\,_"328M-BGUU)+F[E4,T8D*I'G^'CJ1ZT ;^G?
M$GPIJ4JQ1ZHL,C' 6X0QY_$\?K74 A@"""#R"*\?\??#*'3K>&\\.6EU-ODV
M2VJ!I<#!(8=\<8/U%=+\+[C5K/PY=6NNV]Q:1V+9B>Z0IB,C)&3V&#],T =Y
M16=8^(-'U.?R+#5+6YEV[MD4H8X]<"IM0U;3M*1'U"]@M5D.$,T@4,?;- %N
MBJ*:UI<FG/J*:A;M9H<-<"0;!SCD]*BB\2Z%/!-/%J]F\4"AI76=2$!Z9YXH
M TZ*Q-/\9^&]4NA:V6L6TLQ.%3=@M],]?PJSJWB'1]""G5-1@M2_W5=OF/T
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M"[&K7>H6.L2VAN]GF1B!'&57:,;AZ4 217]RWBV?3F<&W2QCF V\[R[ G/T
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0DV6[%V+$?K0!=HHHH __V0$!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
