Sidley Austin LLP 787 Seventh Avenue new york, ny 10019 +1 212 839 5300 +1 212 839 8744 Fax   kai haakon e. Liekefett +1 212 839 8744 Kliekefett@sidley.com   AMERICA ● ASIA PACIFIC ● EUROPE

Via EDGAR

June 3, 2020

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

PREC14A preliminary proxy statement filing made on Schedule 14A

Filed May 29, 2020 by Gulfport Energy Corporation

File No. 001-19514

Dear Sir or Madam:

On behalf of our client, Gulfport Energy Corporation (the “Company”), we respectfully advise the staff of the Division of Corporation Finance of the Securities and Exchange Commission of the June 2, 2020 press release issued by Firefly Value Partners, LP (“Firefly”) (attached hereto as Exhibit A), announcing Firefly’s withdrawal of its director nominations for the Company’s 2020 Annual Meeting of Stockholders (the “Annual Meeting”). In light of this withdrawal, the Company intends to revise its preliminary proxy statement for the Annual Meeting to remove references to Firefly’s solicitation in opposition to the Company’s director candidates at the Annual Meeting, including the disclosures required under Rule 14a-12(c) of the Exchange Act.

Please direct any questions that you may have with respect to the foregoing or any requests for supplemental information to me at (212) 839-8744.

Enclosures

Exhibit A

Firefly Press Release