January 12, 2017
Via EDGAR
Ms. Irene Barberena-Meissner
Staff Attorney
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Magellan Petroleum Corporation |
| Registration Statement on Form S-4 |
| Filed October 3, 2016 |
| File No. 333-213923 |
Dear Ms. Barberena-Meissner:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Magellan Petroleum Corporation (the “Company”) respectfully requests acceleration of the effective date of the above-referenced Registration Statement so that it will be declared effective at 12:00 p.m. Eastern Standard Time on Friday, January 13, 2017, or as soon thereafter as is practicable.
Please advise John Elofson of Davis Graham & Stubbs LLP at (303) 892-7335 when the order declaring the Registration Statement effective is signed.
| Sincerely, |
| /s/ Antoine J. Lafargue |
| Antoine J. Lafargue |
| President and Chief Executive Officer |
| cc: | John Elofson, Davis Graham & Stubbs LLP |