United States securities and exchange commission logo June 25, 2021 Mark Layton Chief Financial Officer MAMMOTH ENERGY SERVICES, INC. 14201 Caliber Drive, Suite 300 Oklahoma City, OK 73134 Re: MAMMOTH ENERGY SERVICES, INC. Registration Statement on Form S-3 Filed June 21, 2021 File No. 333-257186 Dear Mr. Layton: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Seth R. Molay