July 23, 2018
John Reynolds
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
| Re: | Berry Petroleum Corporation |
| Registration Statement on Form S-1 (as amended) |
| File No. 333-226011 |
Ladies and Gentlemen:
On behalf of Berry Petroleum Corporation, and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-1 be accelerated to 3:30 p.m., Washington, D.C. time, on July 25, 2018, or as soon as practicable thereafter.
Thank you for your assistance in this matter.
Securities and Exchange Commission
July 23, 2018
Page 2
| Very truly yours, | ||
| BERRY PETROLEUM CORPORATION | ||
| By: | /s/ Arthur T. Smith | |
| Name: | Arthur T. Smith | |
| Title: | President and Chief Executive Officer | |
| cc: | Douglas E. McWilliams, Vinson & Elkins L.L.P. |
| Sarah K. Morgan, Vinson & Elkins L.L.P. |
| Gerald M. Spedale, Gibson, Dunn & Crutcher LLP |