Comstock Resources
CRK
#2854
Rank
$5.65 B
Marketcap
$19.22
Share price
-8.82%
Change (1 day)
-5.55%
Change (1 year)

Comstock Resources - 10-Q quarterly report FY


Text size:
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549


FORM 10-Q


(Mark One)
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF
X THE SECURITIES EXCHANGE ACT OF 1934
For The Quarter Ended June 30, 1997

OR

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF
THE SECURITIES EXCHANGE ACT OF 1934 (NO FEE REQUIRED)

Commission File No. 0-16741


COMSTOCK RESOURCES, INC.
(Exact name of registrant as specified in its charter)


NEVADA 94-1667468
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification Number)


5005 LBJ Freeway, Suite 1000, Dallas, Texas 75244
(Address of principal executive offices)

Telephone No.: (972) 701-2000


Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to
filing requirements for the past 90 days.
Yes X No


The number of shares outstanding of the registrant's common stock, par value
$.50, as of August 8, 1997 was 24,199,785.
COMSTOCK RESOURCES, INC.

QUARTERLY REPORT
FOR THE QUARTER ENDED JUNE 30, 1997

INDEX






PART I. Financial Information Page No.

Item 1. Financial Statements

Consolidated Balance Sheets -
June 30, 1997 and December 31, 1996..............................4
Consolidated Statements of Operations -
Three Months and Six Months ended June 30, 1997 and 1996.........5
Consolidated Statement of Stockholders' Equity -
Six Months ended June 30, 1997...................................6
Consolidated Statements of Cash Flows -
Six Months ended June 30, 1997 and 1996..........................7
Notes to Consolidated Financial Statements............................8

Item 2. Management's Discussion and Analysis of Financial

Condition and Results of Operations..................................10

PART II. Other Information

Item 4. Submission of Matters to a Vote of Securities Holders............14

Item 6. Exhibits and Reports on Form 8-K.................................15



2
PART I - FINANCIAL INFORMATION
ITEM 1. FINANCIAL STATEMENTS


3
COMSTOCK RESOURCES, INC. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS


ASSETS

June 30, December 31,
1997 1996
-------- --------
(Unaudited)
(In thousands)

Cash and Cash Equivalents................................$ 7,843 $ 16,162
Accounts Receivable:
Oil and gas sales .................................. 12,163 17,309
Joint interest operations .......................... 2,467 2,188
Other Current Assets .................................... 695 174
-------- --------
Total current assets .................... 23,168 35,833
Property and Equipment:
Oil and gas properties, successful efforts method .. 266,051 239,671
Other .............................................. 501 401
Accumulated depreciation, depletion and amortization (62,642) (54,144)
-------- --------
Net property and equipment .............. 203,910 185,928
Other Assets ............................................ 177 241
-------- --------
$227,255 $222,002
======== ========

LIABILITIES AND STOCKHOLDERS' EQUITY


Current Portion of Long-term Debt........................ $ 37 $ 108
Accounts Payable and Accrued Expenses ................... 15,286 22,773
-------- --------
Total current liabilities .......................... 15,323 22,881

Long-term Debt, less Current Portion .................... 74,000 80,000
Deferred Taxes Payable .................................. 6,492 --
Other Noncurrent Liabilities ............................ 905 905
Stockholders' Equity:
Preferred stock--$10.00 par, 5,000,000 shares
authorized, 706,323 shares outstanding ........... 7,063 7,063
Common stock--$0.50 par, 50,000,000 shares authorized,
24,199,785 and 24,101,430 shares outstanding at
June 30, 1997 and December 31, 1996, respectively.. 12,100 12,051
Additional paid-in capital........................... 119,168 118,647
Retained deficit..................................... (7,775) (19,512)
Less: Deferred compensation-restricted stock grants.. (21) (33)
-------- --------
Total stockholders' equity ...................... 130,535 118,216
-------- --------
$227,255 $222,002
======== ========


The accompanying notes are an integral part of these statements.

4
<TABLE>

COMSTOCK RESOURCES, INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF OPERATIONS
(Unaudited)
<CAPTION>
Three Months Six Months
Ended June 30, Ended June 30,
------------------- -------------------
1997 1996 1997 1996
-------- -------- -------- --------
(In thousands, except per share amounts)

<S> <C> <C> <C> <C>
Revenues:
Oil and gas sales...................................$ 18,039 $ 16,222 $ 41,451 $ 25,777
Other income ....................................... 200 140 468 213
Gain on sale of properties ......................... 40 1,528 88 1,528
-------- -------- -------- --------
Total revenues ............................. 18,279 17,890 42,007 27,518
-------- -------- -------- --------
Expenses:
Oil and gas operating .............................. 4,085 3,318 8,734 5,841
Exploration ........................................ -- 285 -- 285
Depreciation, depletion and amortization ........... 5,959 4,385 10,949 6,912
General and administrative, net .................... 592 267 1,281 442
Interest ........................................... 1,284 2,744 2,494 4,592
-------- -------- -------- --------
Total expenses ............................. 11,920 10,999 23,458 18,072
-------- -------- -------- --------
Income from continuing operations before
income taxes ...................................... 6,359 6,891 18,549 9,446
Provision for income taxes ........................... (2,225) -- (6,492) --
-------- -------- -------- --------
Net income from continuing operations ................ 4,134 6,891 12,057 9,446
Preferred stock dividends ............................ (161) (633) (320) (1,266)
-------- -------- -------- --------
Net income from continuing operations
attributable to common stock ...................... 3,973 6,258 11,737 8,180
Net income from discontinued gas gathering,
processing and marketing operations ............... -- 135 -- 589
-------- -------- -------- --------
Net income attributable to common stock...............$ 3,973 $ 6,393 $ 11,737 $ 8,769
======== ======== ======== ========
Net income per share:
Primary -
Net income from continuing operations.......$ 0.16 $ 0.44 $ 0.47 $ 0.59
======== ======== ======== ========
Net income..................................$ 0.16 $ 0.45 $ 0.47 $ 0.63
======== ======== ======== ========
Fully diluted -
Net income from continuing operations.......$ 0.16 $ 0.33 $ 0.46 $ 0.46
======== ======== ======== ========
Net income..................................$ 0.16 $ 0.34 $ 0.46 $ 0.49
======== ======== ======== ========
Weighted average number of common and common stock
equivalent shares outstanding:
Primary .................................... 25,038 14,184 25,083 13,868
======== ======== ======== ========
Fully diluted .............................. 26,459 20,633 26,448 20,381
======== ======== ======== ========


The accompanying notes are an integral part of these statements.
</TABLE>

5
<TABLE>


COMSTOCK RESOURCES, INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY
For the Six Months Ended June 30, 1997
(Unaudited)

<CAPTION>
Deferred
Additional Retained Compensation-
Preferred Common Paid-In Earnings Restricted
Stock Stock Capital (Deficit) Stock Grants Total
-------- -------- -------- -------- -------- --------
(In thousands)

<S> <C> <C> <C> <C> <C> <C>
Balance at December 31, 1996..............$ 7,063 $ 12,051 $118,647 $(19,512) $ (33) $118,216
Issuance of common stock.............. -- 49 536 -- -- 585
Stock issuance cost................... -- -- (15) -- -- (15)
Restricted stock grants............... -- -- -- -- 12 12
Net income attributable to
common stock....................... -- -- -- 11,737 -- 11,737
-------- -------- -------- -------- -------- --------
Balance at June 30, 1997..................$ 7,063 $ 12,100 $119,168 $ (7,775) $ (21) $130,535
======== ======== ======== ======== ======== ========










The accompanying notes are an integral part of these statements.

</TABLE>
6
COMSTOCK RESOURCES, INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)
Six Months
Ended June 30,
------------------
1997 1996
-------- --------
(In thousands)

CASH FLOWS FROM OPERATING ACTIVITIES:
Net income.................................................$ 12,057 $ 10,035
Adjustments to reconcile net income to net cash
provided by operating activities:
Compensation paid in common stock........................ 125 175
Exploration.............................................. -- 285
Depreciation, depletion and amortization................. 10,949 7,105
Deferred income taxes.................................... 6,492 --
Deferred revenue......................................... -- (214)
Gain on sales of property................................ (88) (1,528)
-------- --------
Working capital provided by operations................. 29,535 15,858
Decrease (increase) in accounts receivable............... 4,867 (8,835)
Increase in other current assets......................... (521) (282)
Increase (decrease) in accounts payable
and accrued expenses......................... (7,487) 7,022
-------- --------
Net cash provided by operating activities.............. 26,394 13,763
-------- --------

CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of properties........................ 5,034 8,969
Capital expenditures and acquisitions.................... (33,813) (105,879)
-------- --------
Net cash used for investing activities................. (28,779) (96,910)
-------- --------

CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings............................................... 20,000 172,150
Proceeds from common stock issuances..................... 472 1,487
Stock issuance costs..................................... (15) (7)
Principal payments on debt............................... (26,071) (83,706)
Dividends paid on preferred stock........................ (320) --
-------- --------
Net cash provided by (used by) financing activities.... (5,934) 89,924
-------- --------
Net increase (decrease) in cash and cash equivalents. (8,319) 6,777
Cash and cash equivalents, beginning of period....... 16,162 1,917
-------- --------
Cash and cash equivalents, end of period.............$ 7,843 $ 8,694
======== ========

The accompanying notes are an integral part of these statements.

7
COMSTOCK RESOURCES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

June 30, 1997
(Unaudited)

(1) SIGNIFICANT ACCOUNTING POLICIES -

Basis of Presentation -

In management's opinion, the accompanying consolidated financial statements
contain all adjustments (consisting solely of normal recurring adjustments)
necessary to present fairly the financial position of Comstock Resources, Inc.
and subsidiaries (the "Company") as of June 30, 1997 and the related results of
operations for the three months and six months ended June 30, 1997 and 1996 and
cash flows for the six months ended June 30, 1997 and 1996.

The accompanying unaudited financial statements have been prepared pursuant
to the rules and regulations of the Securities and Exchange Commission. Certain
information and disclosures normally included in annual financial statements
prepared in accordance with generally accepted accounting principles have been
omitted pursuant to those rules and regulations, although the Company believes
that the disclosures made are adequate to make the information presented not
misleading. These financial statements should be read in conjunction with the
Company's financial statements and notes thereto included in the Company's
Annual Report on Form 10-K for the year ended December 31, 1996.

The results of operations for the six months ended June 30, 1997 are not
necessarily an indication of the results expected for the full year.

Supplementary Information with Respect to the Statements of Cash Flows -

For the Six Months
Ended June 30,
--------------------
1997 1996
------ -------
(In thousands)
Cash Payments -
Interest $ 2,482 $ 4,262
Income taxes 300 --

Noncash Investing and Financing Activities -
Common stock issued for director compensation $ 113 $ 154
Common stock issued for preferred stock dividends -- 974

8
COMSTOCK RESOURCES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(continued)


Income Taxes -

Deferred income taxes are provided to reflect the future tax consequences
of differences between the tax basis of assets and liabilities and their
reported amounts in the financial statements using enacted tax rates. For the
six months ended June 30, 1997, the Company made a provision for deferred income
taxes based on an expected tax rate for 1997 of 35%.

Earnings Per Share -

Net income attributable to common stock represents net income less
preferred stock dividend requirements of $161,000 and $633,000 for the three
months ended June 30, 1997 and 1996, respectively, and $320,000 and $1,266,000
for the six months ended June 30, 1997 and 1996, respectively. Net income per
share is computed by dividing net income attributable to common stock by the
weighted average number of common shares and common stock equivalents
outstanding during each period. Common stock equivalents include, when
applicable, dilutive stock options using the treasury stock method. Fully
diluted net income per share includes the dilutive effect of the Company's
convertible preferred stock using the "if converted" method and dilutive stock
options using the treasury stock method.

(2) ACQUISITION OF OIL AND GAS PROPERTIES -

On May 7, 1997, the Company purchased certain producing oil and gas
properties located in the Lisbon field in Claiborne Parish, Louisiana for a net
purchase price of $20.0 million. The acquisition included interests in 13
producing wells (7.1 net) and approximately 6,400 gross acres.

(3) SALE OF OIL AND GAS PROPERTIES -

During the six months ended June 30, 1997, the Company sold certain
producing oil and gas properties for approximately $5.0 million. The properties
sold were non-strategic assets to the Company. A gain from the sales of $88,000
is included in the accompanying statement of operations.

(4) LONG-TERM DEBT -

As of June 30, 1997, the Company had $74.0 million outstanding under its
bank revolving credit facility. Borrowings under the bank credit facility cannot
exceed a borrowing base determined semiannually by the banks. The borrowing base
at June 30, 1997 was $170.0 million. Amounts outstanding under the bank credit
facility bear interest at a floating rate based on The First National Bank of
Chicago's base rate (as defined) plus 0% to 1/4% or, at the Company's option, at
a fixed rate for up to six months based on the London Interbank Offered Rate
("LIBOR") plus 3/4% to 1 1/2%, depending upon the utilization of the available
borrowing base. As of June 30, 1997, the Company had placed the outstanding
advances under the revolving credit facility under fixed rate loans based on
LIBOR at an average rate of approximately 6.4% per annum. In addition, the
Company incurs a commitment fee of 1/4% to 3/8%, depending upon the utilization
of the available borrowing base, on the unused portion of the borrowing base.

9
ITEM 2:  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
CONDITION AND RESULTS OF OPERATIONS

Results of Operations

The following table reflects certain summary operating data for the periods
presented:

Three Months Ended Six Months Ended
------------------ ------------------
June 30, June 30,
1997 1996 1997 1996
---- ---- ---- ----
Net Production Data:
Oil (thousand barrels)............ 306 239 605 345
Natural gas (million cubic feet).. 5,581 4,871 11,101 7,979
Average Sales Price:
Oil (per barrel)..................$19.02 $20.45 $20.64 $19.92
Natural gas
(per thousand cubic feet - Mcf).. 2.19 2.33 2.61 2.37
Expenses ($ per equivalent Mcf):
Oil and gas operating(l) .........$ 0.55 $ 0.53 $ 0.59 $ 0.58
General and administrative, net... 0.08 0.04 0.09 0.04
Depreciation, depletion and
amortization(2) ............... 0.80 0.69 0.74 0.68

(1) Includes lease operating costs and production and ad valorem taxes.
(2) Represents depreciation, depletion and amortization of oil and gas
properties only.

Revenues -

The Company's oil and gas sales increased $1.8 million (11%) in the second
quarter of 1997, to $18.0 million from $16.2 million in 1996's second quarter
due to a 15% increase in the Company's natural gas production and a 28% increase
in the Company's oil production. The production increases were partially offset
by a 6% decrease in the Company's average realized natural gas price and a 7%
decrease in the Company's average realized oil price. For the six months ended
June 30, 1997, oil and gas sales increased $15.7 million (61%), to $41.4 million
from $25.8 million for the six months ended June 30, 1996. The increase is
attributable to a 39% increase in natural gas production and a 76% increase in
oil production combined with 10% higher realized natural gas prices and 4%
higher realized oil prices. The production increases are primarily related to
the Company's acquisitions completed in May 1996 and May 1997.

Other income increased $60,000 (43%) to $200,000 in the second quarter of
1997 from $140,000 in second quarter of 1996. Other income for the six months
ended June 30, 1997 increased $255,000 (120%) to $468,000 from $213,000 for the
six months ended June 30, 1996. The increases are related to interest income
earned on an increased level of short-term cash deposits.

Costs and Expenses -

Oil and gas operating expenses, including production taxes, increased
$767,000 (23%) to $4.1 million in the second quarter of 1997 from $3.3 million
in the second quarter of 1996 due primarily to the 18% increase in oil and
natural gas production (on an equivalent Mcf basis). Oil and gas operating
expenses per equalivant Mcf produced increased 5% to 55 cents in the second
quarter of 1997 from 53 cents in the second quarter of 1996. Oil and gas
operating costs for the six months ended June 30, 1997 increased $2.9 million
(50%) to $8.7 million from $5.8 million for the six months ended June 30, 1996
due primarily to the 47% increase in oil

10
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
CONDITION AND RESULTS OF OPERATIONS
(continued)


and natural gas production (on an equivalent Mcf basis). Oil and gas operating
expenses per equivalent Mcf produced increased 2% to 59 cents for six months
ended June 30, 1997 from 58 cents for the same period in 1996.

Depreciation, depletion and amortization ("DD&A") increased $1.6 million
(36%) to $6.0 million in the second quarter of 1997 from $4.4 million in the
second quarter of 1996 due to the 18% increase in oil and natural gas production
(on an equivalent Mcf basis) and due to higher costs per unit of amortization.
DD&A per equivalent Mcf produced increased by 16% to 80 cents for the three
months ended June 30, 1997 from 69 cents for the three months ended June 30,
1996. For the six months ended June 30, 1997, DD&A increased $4.0 million (58%)
to $10.9 million from $6.9 million for the six months ended June 30, 1996. The
increase is due to the 47% increase in oil and natural gas production and to
higher costs per unit of amortization. DD&A per equivalent Mcf increased by 8%
to 74 cents for the six months ended June 30, 1997 from 68 cents for the six
months ended June 30, 1996.

General and administrative expenses, which is reported net of overhead
reimbursements, increased $325,000 (122%) to $592,000 in the second quarter of
1997 from $267,000 in 1996's second quarter. For the first six months of 1997,
general and administrative expenses increased $839,000 (190%) to $1.3 million
from $442,000 for the six months ended June 30, 1996. The increase is
attributable to an increase in the number of employees of the Company as well as
increased general corporate expenses associated with the increased size of the
Company's operations.

Interest expense decreased $1.5 million (53%) to $1.3 million for three
months ended June 30, 1997 from $2.7 million for the three months ended June 30,
1996. Interest expense for the six months ended June 30, 1997 decreased $2.1
million (46%) to $2.5 million in 1997 from $4.6 million for the six months ended
June 30, 1996. The decreases are related to a decrease in the average
outstanding advances under the Company's bank credit facility as well as
significantly lower interest rates on the Company's indebtedness. The weighted
average annual interest rate under the Company's bank credit facility decreased
to 6.4% in 1997's second quarter as compared to 8.3% in the second quarter of
1996. For the six months ended June 30, 1997, the Company's weighted average
interest rate under the Company's bank credit facility decreased to 6.5% as
compared to 9.0% for six months ended June 30, 1996.

The Company provided $2.3 million and $6.5 million for deferred income
taxes for the three months and six months ended June 30, 1997, respectively,
using an estimated tax rate of 35%. No provision for income taxes was made in
1996 due to the availability of previously unrecognized tax assets relating to
net operating loss carryforwards.

The Company reported net income of $4.0 million, after preferred stock
dividends of $161,000, for three months ended June 30, 1997, as compared to net
income from continuing operations of $6.3 million, after preferred stock
dividends of $633,000, for three months ended June 30, 1996. Net income per
share for the second quarter was 16 cents (16 cents fully diluted) on weighted
average shares outstanding of 25.0 million (26.5 million fully diluted) as
compared to net income from continuing operations per share of 44 cents (33
cents fully diluted) for the second quarter of 1996 on weighted average shares
outstanding of 14.2 million (20.6 million fully diluted).

11
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
CONDITION AND RESULTS OF OPERATIONS
(continued)


Net income for the six months ended June 30, 1997 was $11.7 million, after
preferred stock dividends of $320,000, as compared to net income from continuing
operations of $8.2 million, after preferred stock dividends of $1.3 million, for
the six months ended June 30, 1996. Net income per share for the six months
ended June 30, 1997 was 47 cents (46 cents on a fully diluted basis) on weighted
average shares outstanding of 25.1 million (26.4 million on a fully diluted
basis) as compared to net income per share of 59 cents (46 cents on a fully
diluted basis) for the six months ended June 30, 1996 on weighted average shares
outstanding of 13.9 million (20.4 million on a fully diluted basis).

Capital Expenditures

The following table summarizes the Company's capital expenditure activity
for the six months ended June 30, 1997 and 1996:

Six Months Ended June 30,
-------------------------
1997 1996
-------- --------
(In thousands)

Acquisition of oil and gas reserves $ 20,044 $101,784
Other leasehold costs 1,271 71
Development drilling 8,832 1,827
Exploratory drilling 2,339 285
Workovers and recompletions 1,227 1,759
Other 100 153
-------- --------
Total $ 33,813 $105,879
======== ========

Capital Resources and Liquidity

During the six months ended June 30, 1997, the primary sources of funds for
the Company were cash generated from operations of $26.4 million, borrowings
under the Company's Bank Credit facility of $20.0 million and proceeds from
sales of properties of $5.0 million. Primary uses of funds for six months ended
June 30, 1997 were capital expenditures for acquisition, development and
exploratory activities of $33.8 million and the repayment of debt of $26.1
million.

On May 7, 1997, the Company acquired oil and gas producing properties
located in the Lisbon Field in Claiborne Parish, Louisiana for a net purchase
price $20.0 million. The acquisition was funded by borrowings under the
Company's bank credit facility.

The timing of most of the Company's capital expenditures is discretionary
with no material long-term capital expenditure commitments. Consequently, the
Company has a significant degree of flexibility to adjust the level of such
expenditures as circumstances warrant. For the six months ended June 30, 1997
and 1996, the Company spent $13.7 million and $3.9 million, respectively, on
development and exploration activities and $20.0 million and $101.8 million,
respectively, on acquisition activities. The Company currently anticipates
spending an additional $19.3 million on development and exploration projects
during the remainder of 1997. The Company does not have a specific acquisition
budget, as a result of the unpredictability of the timing and size of
forthcoming acquisition activities.

12
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
CONDITION AND RESULTS OF OPERATIONS
(continued)


The Company intends to primarily use internally generated cash flow to fund
capital expenditures other than significant acquisitions. The Company
anticipates that such sources will be sufficient to fund the expected 1997
development and exploration expenditures. The Company primarily intends to use
borrowings under its bank credit facility to finance significant acquisitions.
In addition, the Company may seek to obtain other debt or equity financing. The
availability and attractiveness of these sources of financing will depend upon a
number of factors, some of which will relate to the financial condition and
performance of the Company, and some of which will be beyond the Company's
control, such as prevailing interest rates, oil and natural gas prices and other
market conditions.

The Company's bank credit facility consists of a $170.0 million revolving
credit commitment provided by a syndicate of 11 banks in which The First
National Bank of Chicago serves as agent. All indebtedness under the bank credit
facility is secured by substantially all of the Company's assets. The bank
credit facility is subject to borrowing base availability as determined from
time to time by the lenders, in the exercise of their sole discretion. As of
June 30, 1997, the borrowing base was $170.0 million. Such borrowing base may be
affected from time to time by the performance of the Company's oil and natural
gas properties and changes in oil and natural gas prices. The revolving credit
line bears interest at the option of the Company at either (i) LIBOR plus 0.75%
to 1.5% or (ii) the "corporate base rate" plus 0% to 0.25%, depending on the
utilization of the available borrowing base. The Company incurs a commitment fee
of up to 0.25% to 0.375% per annum, depending on the utilization of the
available borrowing base, on the unused portion of the borrowing base. The
average annual interest rate as of June 30, 1997, of all outstanding
indebtedness under the bank credit facility was approximately 6.4%. The
revolving credit line will convert to a term loan on August 13, 1999 or such
earlier date as the Company may elect. The term loan is to be repaid in
consecutive quarterly installments of 5% of the original outstanding principal
amount of the term loan; the balance of the term loan will be due and payable in
full on August 13, 2001. The bank credit facility contains covenants which,
among other things, restrict the payment of cash dividends, limit the amount of
consolidated debt, and limit the Company's ability to make certain loans and
investments.

13
PART II - OTHER INFORMATION


ITEM 4: SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

(a) The Company's annual meeting of stockholders was held in Dallas,
Texas at 9:00 a.m., local time, on May 15, 1997.

(b) Proxies for the meeting were solicited pursuant to Regulation 14
under the Securities Exchange Act of 1934, as amended. There was
no solicitation in opposition to the nominee for election as
director as listed in the proxy statement and the nominee was
elected.

(c) Out of a total 25,496,916 shares of the Company's common stock
outstanding and entitled to vote, (including 1,345,377 equivalent
shares of common stock held by preferred stockholders) 17,527,211
shares were present at the meeting in person or by proxy,
representing approximately 69%. Matters voted upon at the meeting
were as follows:

(i) The election of one Class C Director to serve on the
Company's board of directors until the 2000 annual meeting of
stockholders. The vote tabulation with respect to the nominee
was as follows:

Nominee For Against

Richard S. Hickok 17,493,981 33,230


Other Directors of the Company whose term of office as a
Director continued after the meeting are as follows:

Class A Directors Class B Directors

Franklin B. Leonard M. Jay Allison
Cecil E. Martin, Jr. David W. Sledge

(ii) The appointment of Arthur Andersen LLP as the Company's
certified public accountants for 1997 was approved by a vote
of 17,501,616 shares for, 10,135 shares against and 15,460
shares abstaining.

(iii)An amendment to the Company's Restated Articles of
Incorporation to increase the authorized capital stock of the
Company was approved by a vote of 17,361,319 shares for,
126,917 shares against, 38,975 shares abstaining.

14
ITEM 6:  EXHIBITS AND REPORTS ON FORM 8-K

a. Exhibits

3.1 Certificate of Amendment to the Restated Articles of
Incorporation dated July 1, 1997.

10.1 Amendment No. 3 to Credit Agreement dated May 6, 1997
between the Company, the Banks party thereto and The First
National Bank of Chicago, as agent.

10.2# Employment Agreement dated May 15, 1997 by and between the
Company and M. Jay Allison.

10.3# Employment Agreement dated May 15, 1997 by and between the
Company and Roland O. Burns.

10.4# Change in Control Employment Agreement dated May 15, 1997
between the Company and M. Jay Allison.

10.5# Change in Control Employment Agreement dated May 15, 1997
between the Company and Roland O. Burns.

27. Financial Data Schedule for the Six Months ended June 30,
1997.
-------------
# Management contract or compensatory plan document.

b. Reports on Form 8-K

None.

SIGNATURES


Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.


COMSTOCK RESOURCES, INC.


Date August 8, 1997 /s/M. JAY ALLISON
M. Jay Allison, President and Chief Executive Officer
(Principal Executive Officer)


Date August 8, 1997 /s/ROLAND O. BURNS
Roland O. Burns, Senior Vice President,
Chief Financial Officer, Secretary, and
Treasurer (Principal Financial and Accounting Officer)



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