United States securities and exchange commission logo March 14, 2023 Michael S. Helm Chief Financial Officer and Chief Accounting Officer Berry Corporation (bry) 16000 Dallas Parkway, Suite 500 Dallas, Texas 75248 Re: Berry Corporation (bry) Form 10-K for Fiscal Year Ended December 31, 2021 File No. 001-38606 Dear Michael S. Helm: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation