CABOT OIL & GAS CORPORATION
Three Memorial City Plaza
840 Gessner Road, Suite 1400
Houston, Texas 77024
(281) 589-4600
August 18, 2021
BY EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Liz Packebusch |
| Office of Energy & Transportation |
| Re: | Request for Acceleration of Effectiveness of Cabot Oil & Gas Corporation’s Registration Statement on Form S-4 (File No. 333-257534) initially filed on June 30, 2021, as amended by Amendment No. 1 thereto filed on August 13, 2021. |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cabot Oil & Gas Corporation hereby requests that the effectiveness of the Registration Statement on Form S-4 (File No. 333-257534) (the “Registration Statement”) be accelerated so that the Registration Statement will become effective on August 20, 2021 at 4:00 p.m., Eastern Daylight Time, or as soon thereafter as practicable.
Please call Ted W. Paris or Clinton W. Rancher of Baker Botts L.L.P. at (713) 229-1838 or (713) 229-1820, respectively, if you have any questions regarding this request, and please notify either of them when this request for acceleration has been granted.
[Signature on following page]
| Very truly yours, | ||
| CABOT OIL & GAS CORPORATION | ||
| By: | /s/ Deidre L. Shearer | |
| Deidre L. Shearer | ||
| Vice President, Administration and Corporate Secretary | ||
| cc: | Ted W. Paris, Baker Botts L.L.P. | |
| Clinton W. Rancher, Baker Botts L.L.P. |