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                                                              August 2, 2024

Zack Arnold
President & Chief Executive Officer
Infinity Natural Resources, Inc.
2605 Cranberry Square
Morgantown, WV 26508

        Re: Infinity Natural Resources, Inc.
            Draft Registration Statement on Form S-1
            Submitted July 23, 2024
            CIK No. 0002029118
Dear Zack Arnold:

        Our initial review of your registration statement indicates that it
fails in material respects
to comply with the requirements of the Securities Act of 1933, the rules and
regulations
thereunder and the requirements of the form. More specifically, you will need
to provide financial
statements meeting the requirements of Regulation S-X, as well as any financial
information
required by Rule 3-05 and Article 11 of Regulation S-X, for the October 2023
acquisitions of
assets from Utica Resource Ventures, LLC, Utica Resource Operating, LLC, and
Providence
Energy Operating Ohio, LLC. In this regard, we note the placeholders for these
entities which
appear at page F-1. See Item 11(e) of Form S-1.

        We will provide more detailed comments relating to your registration
statement following
our review of a substantive amendment that addresses these deficiencies.



       Please contact Timothy S. Levenberg at 202-551-3707 or Daniel Morris at
202-551-3314
with any questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Energy
& Transportation
cc:   Matthew R. Pacey, Esq., of Kirkland & Ellis LLP
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