February 22, 2020
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission |
Re: | PHX Minerals Inc. |
Acceleration Request
Amendment No. 3 to Registration Statement on Form S-3
Filed February 19, 2021
File No. 333-249538
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, PHX Minerals Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:30 PM EST on February 24, 2021, or as soon thereafter as is practicable.
Please contact Mark Jones of Baker & Hostetler LLP at (713) 906-6001 or mjones@bakerlaw.com with any questions regarding the foregoing and to confirm the effectiveness of the Registration Statement. Thank you for your ongoing courtesy in this matter.
Sincerely,
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