Company: GPOR
Filing Date: 2025-05-29
Form Type: S-3ASR
Source: 0001213900-25-048917
Chunk: 29

Company: GULFPORT ENERGY CORP
Filing Date: 2025-05-29
Form: S-3ASR
Chunk 29
---
 ● | the title of the series of Units; |

| ● | identification and description of the separate constituent 
 securities comprising the Units;                           |

| ● | the price or prices at which the Units will be issued; |

| ● | the date, if any, on and after which the constituent Securities 
 comprising the Units will be separately transferable;           |

| ● | if appropriate, a discussion of material United States federal 
 income tax considerations; and                                 |

| ● | any other terms of the Units and their constituent Securities. |

<div align='center'>21

LEGAL MATTERS</div>

Certain legal matters in connection
with the Securities offered hereby will be passed upon for us by Baker Botts L.L.P., Houston, Texas. Additional legal matters may be passed
upon for us or any underwriters, dealers or agents, by counsel that we will name in the applicable prospectus supplement.

<div align='center'>EXPERTS</div>

The audited financial statements
and management’s assessment of the effectiveness of internal control over financial reporting incorporated by reference in this
prospectus and elsewhere in the registration statement have been so incorporated by reference in reliance upon the reports of Grant Thornton
LLP, independent registered public accountants, upon the authority of said firm as experts in accounting and auditing.

Certain estimates of our net
oil and natural gas reserves and related information included or incorporated by reference in this prospectus have been prepared by our
internal engineers and audited by Netherland, Sewell & Associates, Inc. (“NSAI”). Certain other estimates of our net oil
and natural gas reserves and related information included or incorporated by reference in this prospectus have derived from reports prepared
by NSAI. All such information has been so included or incorporated by reference on the authority of such firm as experts regarding the
matters contained in its reports.

<div align='center'>22

Part II

Information Not Required in Prospectus</div>

Item 14. Other Expenses of Issuance and Distribution.

Set forth below are the expenses
expected to be incurred in connection with the issuance and distribution of the securities registered hereby and payable by us. With the
exception of the SEC registration fee, the amounts set forth below are estimates.

|                                    |     | Amount |            |    |
|:-----------------------------------|:----|:-------|-----------:|:---|
| SEC registration fee               |     | $      | 109,391.80 | *  |
| Printing and engraving expenses