14313 North May Avenue, Suite 100

Oklahoma City, Oklahoma 73134

October 19, 2012

VIA FACSIMILE AND EDGAR

United States Securities and Exchange Commission

The Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

Attn: Karl Hiller, Branch Chief

 Mark Wojciechowski

Re: Gulfport Energy Corporation

Form 10-K for the Fiscal Year ended December 31, 2011

Filed February 27, 2012

Telephonic Comments Received on September 18, 2012

File No. 0-19514

Dear Messrs. Hiller and Wojciechowski:

Set forth below are the responses of Gulfport Energy Corporation, a Delaware corporation (the “Company”), to the comments received telephonically from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) on September 18, 2012 关于2012年2月27日提交的截至2011年12月31日的财政年度的10-K表格(“Form 10-K”) and the Company’s response letter to the Staff’s comments issued on August 16, 2012 filed by the Company with the SEC on August 30, 2012.

For your convenience, we have set forth below each Staff comment followed by the Company’s response. 说明文字及页码体育平台是指表格10-K或表格10-Q所载的说明文字及页码, as applicable, unless otherwise indicated.

Form 10-K for the Fiscal Year ended December 31, 2011

General

United States Securities and Exchange Commission

October 19, 2012

Page 2

Response: The Company has included as Schedule A the revised disclosure 该公司建议在截至9月30日的季度报告10-Q表格中包含该信息, 2012 in response to the Staff’s comments issued in its July 11, 2012 and August 16, 2012 comment letters and those conveyed telephonically by the Staff on September 18, 2012. The Company has also specified in Schedule A where in Form 10-Q it proposes to include such revised disclosure.

Financial Statements

Note 18—Contingencies, page F-28

Response: In response to the Staff’s comment, the Company included a statement that in each such case involving the 公司未在附注18或有事项中具体确定的其他诉讼事项, management has determined that the possibility of loss is remote. The Company notes that it also has made certain other clarifying changes to this disclosure as reflected in Schedule A.

Note 20—Supplemental Information on Oil and Gas Exploration and Production Activities, page F-31

Oil and Natural Gas Reserves (Unaudited), page F-33

Response: In response to the Staff’s comment, the Company will clarify that the downward 2011年，由于其新石油工程师在二叠纪盆地油田使用的预订方法的变化，该公司在之前的回应中规定了对2011年预订方法的修订. Specifically, the Company will clarify that the 2011 reserve report prepared by Ryder Scott Company, L.P. (“Ryder Scott)，该公司的Permian盆地资产只在靠近成熟生产的地方分配pud. The prior reports for 该公司的二叠纪盆地物业由Pinnacle Energy Services， LLC(“Pinnacle”), 哪一种方法与地质风险最小的大型资源盆地相一致. The methodology 使用Pinnacle通常会产生比“关闭”更多的PUD位置

United States Securities and Exchange Commission

October 19, 2012

Page 3

proximity” method used by Ryder Scott. Ryder Scott还在一个现有油井性能下降的远景区将4.69亿桶油当量从已探明储量转变为可能储量 more quickly than originally projected. 在获得更多的生产历史来确认该地区的经济可行性之前，该地区的位置被转移到可能的储量类别. The revisions in East Hackberry referenced in our prior response were made by Netherland, Sewell & Associates, Inc. (“NSAI”), which firm prepared reserve estimates for this field for 2011. These revisions were due to the adjustment in the curves used by the 公司的内部工程师在前几年为该油田准备了储量估算, rather than changes in booking methodology. 由于油井性能下降，NSAI根据去年的钻井结果进行了调整 more quickly than originally projected. Ryder Scott或NSAI对前几年由Pinnacle或公司内部工程师编制的储量估计均未报告错误.

The Company acknowledges that:

If you have any questions with respect to the foregoing, please do not hesitate to call me at (405) 242-4408 or Seth Molay of Akin Gump Strauss Hauer & Feld LLP at (214) 969-4780.

United States Securities and Exchange Commission

October 19, 2012

Page 4

Schedule A

Proposed Revised Disclosure

“该公司在与其业务相关的其他各种诉讼中被列为被告. In each such case, management has determined that the possibility of loss is remote. 这些事项的解决预计不会对公司未来期间的财务状况或经营业绩产生重大不利影响.”

“In our Annual Report on Form 10-K for the year ended December 31, 2011 filed with the SEC on February 27, 2012, 我们在F-31页的注释20 -关于石油和天然气勘探和生产活动的补充信息中报告了对 4,991 MBOE in our 2011 proved reserves from prior year reserve estimates. Of these revisions, approximately 41% was attributable to the drilling of our proved undeveloped reserves, or PUDs, during 2011, which resulted in one PUD well proving to be 非生产性井和某些其他PUD井的生产层数没有我们在2010年年底报告中根据历史经验估计的那么多, and approximately 8% was attributable to ethane takeaway issues in our Permian 由于二叠纪盆地钻井活动的增加，目前乙烷供应过剩. 由于无法将乙烷推向im体育平台官方网站，导致每口井的液化天然气产量下降，并降低了储量的BOEs reporting purposes. 2011年向下修正的余额主要体育平台是由于我们在二叠纪盆地油田的新石油工程师使用的预订方法发生了变化，以及对东部油田进行了调整 Hackberry field. Specifically, the 2011 reserve report prepared by Ryder Scott Company, L.P., or Ryder Scott, 对于我们的二叠纪盆地属性，只在靠近成熟生产的地方分配pud. The prior reports for our Permian Basin properties were prepared by Pinnacle Energy Services, LLC, or Pinnacle, 并采用了与地质风险最小的大型资源盆地相一致的方法. The methodology utilized by Pinnacle typically results in a greater number of PUD locations than the “close proximity” method used by Ryder Scott. Ryder Scott在二叠纪盆地的一个远景区，现有油井产量下降，将已探明储量转变为可能储量，增加了4.69亿桶油当量 more quickly than originally projected. 在获得更多的生产历史来确认该地区的经济可行性之前，该地区的位置被转移到可能的储量类别. The downward revisions in 2011 reserves attributable to our East Hackberry field were made by Netherland, Sewell & Associates, Inc. 因为我们前一年钻井项目的油井性能下降速度比最初预计的要快.