CONTROLS AND PROCEDURES
−Removed: As of September 30, 2023, we carried out an evaluation, under the supervision and with the participation of our chief executive officer and chief financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934).
−Removed: Based on this evaluation, our chief executive officer and chief financial officer concluded that our disclosure controls and procedures were effective as of September 30, 2023 to provide reasonable assurance that information required to be disclosed by us in the reports filed or submitted by us under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms, and to provide reasonable assurance that information required to be disclosed by us is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure.
−Removed: There were no changes in our internal controls over financial reporting (as such term is defined in Rule 13a-15(f) under the Securities Exchange Act of 1934) that occurred during the three months ended September 30, 2023 that has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.
+Added: As of March 31, 2024, we carried out an evaluation, under the supervision and with the participation of our chief executive officer and chief financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934).
+Added: Based on this evaluation, our chief executive officer and chief financial officer concluded that our disclosure controls and procedures were effective as of March 31, 2024 to provide reasonable assurance that information required to be disclosed by us in the reports filed or submitted by us under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms, and to provide reasonable assurance that information required to be disclosed by us is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure.
+Added: There were no changes in our internal controls over financial reporting (as such term is defined in Rule 13a-15(f) under the Securities Exchange Act of 1934) that occurred during the three months ended March 31, 2024 that has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.
COMSTOCK RESOURCES, INC.
−Removed: PART II —
−Removed: OTHER INFORMATION
+Added: PART II — OTHER INFORMATION
We are subject to various risks and uncertainties in the course of our business.
−Removed: For a discuss of such risks and uncertainties, please see "Item 1A.
+Added: For a discussion of such risks and uncertainties, please see "Item 1A.
Risk Factors" in the Annual Report.
−Removed: There has been no material changes to the Risk Factors we have disclosed in the Annual Report.
+Added: There have been no material changes to the Risk Factors we have disclosed in the Annual Report.
+Added: UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
+Added: On March 25, 2024, we issued 12,500,000 shares of common stock to two entities controlled by Comstock's majority stockholder in a private placement in reliance on the exemption from registration requirements of the Securities Act of 1933, as amended, afforded by Section 4(a)(2) thereof, receiving proceeds of $100.5 million.
+Added: The proceeds were used to pay down outstanding borrowings on the Company's bank credit facility.
OTHER INFORMATION
−Removed: During the three months ended September 30, 2023 , none of our directors or officers adopted or terminated a "Rule 10b5-1 trading arrangement" or "non-Rule 10b5-1 trading arrangement," as those terms are defined in Regulation S-K, Item 408(a).
−Removed: First Amendment to Second Amended and Restated Credit Agreement dated as of October 27, 2023 among the Company, Wells Fargo Bank National Association as Administrative Agent and the lenders party thereto from time to time.
+Added: During the three months ended March 31, 2024 , none of our directors or officers adopted or terminated a "Rule 10b5-1 trading arrangement" or "non-Rule 10b5-1 trading arrangement," as those terms are defined in Regulation S-K, Item 408(a).
+Added: Second Amended and Restated Articles of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to our Current Report on Form 8-K dated August 13, 2018).
+Added: Amendment to Second Amended and Restated Articles of Incorporation of the Company dated July 16, 2019 (incorporated by reference to Exhibit 3.1 to our Current Report on Form 8-K dated July 15, 2019).
+Added: Amended and Restated Bylaws (incorporated by reference to Exhibit 3.1 to our Current Report on Form 8-K dated August 21, 2014).
+Added: First Amendment to Amended and Restated Bylaws of the company (incorporated by reference to Exhibit 3.1 to our Current Report on Form 8-K dated August 17, 2018).
+Added: Amendment No.
+Added: 2 to the Amended and Restated Bylaws (incorporated by reference to Exhibit 3.2 to our Current Report on Form 8-K dated July 15, 2019).
+Added: Subscription Agreement dated March 20, 2024, by and among the Company, Arkoma Drilling, L.P and Williston Drilling, L.P.
+Added: (incorporated by reference to Exhibit 10.1 of the Current Report on Form 8-K filed March 21, 2024).
+Added: Second Amended and Restated Registration Rights Agreement dated March 25, 2024, by and among the Company, Arkoma Drilling, L.P.
+Added: and Williston Drilling, L.P.
+Added: (incorporated by reference to Exhibit 10.1 of the Current Report on Form 8-K filed March 25, 2024).
Section 302 Certification of the Chief Executive Officer.
3 unchanged sentences
Inline XBRL Instance Document
−Removed: Inline XBRL Schema Document
−Removed: Inline XBRL Calculation Linkbase Document
−Removed: Inline XBRL Labels Linkbase Document
−Removed: Inline XBRL Presentation Linkbase Document
−Removed: Inline XBRL Definition Linkbase Document
+Added: Inline XBRL Taxonomy Extension Schema with Embedded Linkbase Documents
Cover Page Interactive Data File (embedded within the Inline XBRL document)
5 unchanged sentences
COMSTOCK RESOURCES, INC.
−Removed: November 2, 2023
Jay Allison , Chairman and Chief Executive Officer
(Principal Executive Officer)
−Removed: November 2, 2023
/s/ ROLAND O.
2 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.