<SEC-DOCUMENT>0001104659-24-109566.txt : 20250219
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<ACCEPTANCE-DATETIME>20241017165052
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ACCESSION NUMBER:		0001104659-24-109566
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241017

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BATTALION OIL CORP
		CENTRAL INDEX KEY:			0001282648
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		ORGANIZATION NAME:           	01 Energy & Transportation
		IRS NUMBER:				200700684
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		820 GESSNER ROAD
		STREET 2:		SUITE 1100
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		832-538-0300

	MAIL ADDRESS:	
		STREET 1:		820 GESSNER ROAD
		STREET 2:		SUITE 1100
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HALCON RESOURCES CORP
		DATE OF NAME CHANGE:	20120209

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RAM ENERGY RESOURCES INC
		DATE OF NAME CHANGE:	20060518

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TREMISIS ENERGY ACQUISITION CORP
		DATE OF NAME CHANGE:	20040304
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B>BATTALION OIL CORPORATION <BR>
Two Memorial City Plaza<BR>
 820 Gessner Road,
Suite 1100 <BR>
Houston, Texas 77024</B></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">October 17, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Blake Grady<BR>
Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Mergers &amp; Acquisitions</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission<BR>
100 F Street, NE<BR>
Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">Re:</TD><TD>Battalion Oil Corporation</TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>Schedule 13E-3/A filed October 11,
2024<BR>
File No. 005-79873<BR>
Preliminary Proxy Statement Amendment No. 4 filed October 11, 2024<BR>
File No. 001-35467</TD></TR>
                                                                                                      </TABLE>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dear Mr. Grady:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Thank you for your letter
dated October 15, 2024, addressed to the undersigned, Matthew Steele, Chief Executive Officer of Battalion Oil Corporation (the &ldquo;<U>Company</U>&rdquo;),
setting forth comments of the staff of the Division of Corporation Finance (the &ldquo;<U>Staff</U>&rdquo;) on the Schedule 13E-3/A filed
with the Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) on October 11, 2024 (the &ldquo;<U>Schedule 13E-3/A</U>&rdquo;)
and the Preliminary Proxy Statement Amendment No. 4 filed with the Commission on October 11, 2024 (the &ldquo;<U>Amended Preliminary Proxy
Statement</U>&rdquo; and, together with the Schedule 13E-3/A, the &ldquo;<U>Filings</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We appreciate the effort that
went into the Staff&rsquo;s comments. We have considered the Staff&rsquo;s comments on the Filings carefully and our responses to the
Staff&rsquo;s comments are set forth below. To facilitate the Staff&rsquo;s review, we have keyed our responses to the headings and numbered
comments used in the Staff&rsquo;s comment letter, which we have reproduced in bold face text. Our responses follow each comment. In addition,
we are concurrently filing amendments of the Filings to incorporate our responses to the Staff&rsquo;s comments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Schedule 13E-3/A filed October 11, 2024;
Amended Preliminary Proxy Statement filed October 11, 2024</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>General</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">1.</TD><TD STYLE="text-align: justify"><B>We note your disclosure that Parent has entered into binding subscription agreements with Metamorphic Fury LLC, Bralina Group,
LLC and The Runnels Family Trust TDT January 11, 2000 providing commitments for the entire amount of the Parent Common Equity Investments. If such entities
are affiliated with the filers of the Schedule 13E-3 (or any person specified in Instruction C to the schedule), please disclose such
relationship. For example, Bralina Group, LLC appears to be related to Mr. Mirman. In this respect, the Schedule 13D/A filed on March
30, 2018, by Mr. Mirman, regarding Lilis Energy, Inc., states that &quot;Mr. Mirman has shared voting and dispositive power over the securities
held by The Bralina Group, LLC with Susan Mirman.&quot; Refer to Item 1007(a) of Regulation M-A and Item 1011(c) of Regulation M-A.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><B>Response: </B>We have
revised the Filings to disclose that Bralina is an affiliate of Mr. Mirman and added Bralina as a Rule 13e-3 filing person. Neither
of the other equity financing sources are affiliates of the Company, Parent or the other Schedule 13e-3 filing persons.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">* &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We would like to express our
appreciation for your prompt attention to the Filings. If the Staff has comments or questions regarding our responses set forth above,
we would appreciate an opportunity to discuss those matters in a conference call with the Staff, and we are available to discuss with
you at your earliest convenience. Also, please do not hesitate to contact the undersigned at 832-538-0300 or our counsel, Ryan H. Ferris
or Bruce F. Perce of Mayer Brown LLP at 312-701-7199 or 312-701-7985, respectively, if you have any other comments or questions.</P>

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<TR STYLE="vertical-align: top">
  <TD STYLE="width: 50%">&nbsp;</TD>
  <TD STYLE="width: 50%">Very truly yours,</TD></TR>
<TR STYLE="vertical-align: top">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
  <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid">/s/ Matthew Steele</TD></TR>
<TR STYLE="vertical-align: top">
  <TD>&nbsp;</TD>
  <TD>Matthew Steele</TD></TR>
<TR STYLE="vertical-align: top">
  <TD>&nbsp;</TD>
  <TD>Chief Executive Officer</TD></TR>
</TABLE>


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<TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in">cc: </TD>
  <TD>David Plattner</TD></TR>
<TR STYLE="vertical-align: top">
  <TD>&nbsp;</TD>
  <TD>Securities and Exchange Commission</TD></TR>
<TR STYLE="vertical-align: top">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
  <TD>&nbsp;</TD>
  <TD>Ryan H. Ferris</TD></TR>
<TR STYLE="vertical-align: top">
  <TD>&nbsp;</TD>
  <TD>Bruce F. Perce</TD></TR>
<TR STYLE="vertical-align: top">
  <TD>&nbsp;</TD>
  <TD>Mayer Brown LLP</TD></TR>
</TABLE>


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