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                         June 14, 2024

       M. Jay Allison
       Chief Executive Officer
       Comstock Resources, Inc.
       5300 Town and Country Blvd., Suite 500
       Frisco, TX 75034

                                                        Re: Comstock Resources, 
Inc.
                                                            Registration 
Statement on Form S-3
                                                            Filed June 10, 2024
                                                            File No. 333-280104

       Dear M. Jay Allison:

              This is to advise you that we have not reviewed and will not 
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for 
acceleration. 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.

                                                        Please contact Anuja 
Majmudar at 202-551-3844 with any questions.



                                                                                
                         Sincerely,

                                                                                
                         Division of Corporation Finance
                                                                                
                         Office of Energy & Transportation
       cc:                                              Jack E. Jacobsen