Mammoth Energy Services, Inc.
14201 Caliber Drive, Suite 300
Oklahoma City, OK 73134
June 15, 2018
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Attention: | Karl Hiller, Branch Chief, Office of Natural Resources |
Timothy S. Levenberg |
Lisa Krestynick |
Jenifer Gallagher, Staff Accountant |
John Coleman, Mining Engineer |
Re: | Mammoth Energy Services, Inc. |
Registration Statement on Form S-3, as amended |
File No. 333-221268 |
Ladies and Gentlemen:
Mammoth Energy Services, Inc., a Delaware corporation (the Company), pursuant to Rule 461 of the Securities Act of 1933, as amended, respectfully requests that the effective date for the Registration Statement on Form S-3 (File No. 333-221268), filed with the Securities and Exchange Commission (the Commission) on November 1, 2017, as amended by Amendment No. 1 filed with the Commission on June 6, 2018, be accelerated to June 19, 2018 at 4:00 p.m. Washington, D.C. time or as soon thereafter as practicable.
If you have any questions with respect to the foregoing, please do not hesitate to call me at (405) 608-6007 or Seth R. Molay of Akin Gump Strauss Hauer & Feld LLP at (214) 969-4780.
Sincerely, |
/s/ Mark Layton |
Mark Layton |
Chief Financial Officer |
cc: Seth R. Molay, P.C.