# EDGAR Filing Document

**Accession Number:** 0000023194
**File Stem:** 0000950170-25-082438
**Filing Date:** 2025-6
**Character Count:** 21830
**Document Hash:** 923538a80c8de5435a79e6d422605afd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950170-25-082438.hdr.sgml**: 20250605

**ACCESSION NUMBER**: 0000950170-25-082438

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 15

**FILED AS OF DATE**: 20250605

**DATE AS OF CHANGE**: 20250605

**EFFECTIVENESS DATE**: 20250605

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** COMSTOCK RESOURCES INC
- **CENTRAL INDEX KEY:** 0000023194
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 941667468
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-287809
- **FILM NUMBER:** 251027808

**BUSINESS ADDRESS:**
- **STREET 1:** 5300 TOWN AND COUNTRY BLVD
- **STREET 2:** STE 500
- **CITY:** FRISCO
- **STATE:** TX
- **ZIP:** 75034
- **BUSINESS PHONE:** 9726688800

**MAIL ADDRESS:**
- **STREET 1:** 5300 TOWN AND COUNTRY BLVD
- **STREET 2:** STE 500
- **CITY:** FRISCO
- **STATE:** TX
- **ZIP:** 75034

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** COMSTOCK TUNNEL & DRAINAGE CO
- **DATE OF NAME CHANGE:** 19880121

As filed with the Securities and Exchange Commission on June 5, 2025

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**___________________**

**FORM S-8**

**REGISTRATION STATEMENT**

**UNDER**

**THE SECURITIES ACT OF 1933**

**___________________**

**COMSTOCK RESOURCES, INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Nevada** | &nbsp;&nbsp;**94-1667468** |
| &nbsp;&nbsp;(State or other jurisdiction of | &nbsp;&nbsp;(IRS Employer |
| &nbsp;&nbsp;incorporation or organization) | &nbsp;&nbsp;Identification No.) |
| &nbsp;&nbsp;**5300 Town and Country Blvd., Suite 500** |  |
| &nbsp;&nbsp;**Frisco, Texas** | &nbsp;&nbsp;**75034** |
| &nbsp;&nbsp;(Address of Principal Executive Offices) | &nbsp;&nbsp;(Zip Code) |

---

**Comstock Resources, Inc.<br>2019 Long-term Incentive Plan**

(Full title of the plan)

**M. Jay Allison**

Chairman of the Board of Directors and Chief Executive Officer

**Comstock Resources, Inc.**

**5300 Town and Country Blvd., Suite 500**

**Frisco, Texas 75034**

(Name and address of agent for service)

**(972) 668-8800**

(Telephone number, including area code, of agent for service)

___________________

With copies to:

**Jack E. Jacobsen**

**O'Melveny & Myers LLP**

**2801 North Harwood St., Suite 1600**

**Dallas, Texas 75201**

**(972) 360-1900**

___________________

Indicate by check number whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer", "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.:

Large accelerated filer Accelerated filer Non-accelerated filer <br> Smaller reporting company Emerging growth company

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. 

------

**EXPLANATORY NOTE**

This registration statement on Form S-8 is filed by Comstock Resources, Inc., a Nevada corporation (the "Company"), to register 10,000,000 shares of the Company's common stock, par value $0.50 per share, for issuance under the Comstock Resources, Inc. 2019 Long-term Incentive Plan, amended and restated as of April 7, 2025 (the "2019 Plan").

Pursuant to General Instruction E to Form S-8, the Company incorporates by reference the contents of the Company's prior registration statements on Form S-8 filed with the Securities and Exchange Commission (the "Commission") on June 4, 2019 (Registration No. 333-231934), December 7, 2016 (Registration No. 333-214945), September 29, 2015 (Registration No. 333-207180) and May 19, 2009 (Registration No. 333-159332), (collectively, the "Prior Forms S-8") except as otherwise updated or modified by this registration statement. This registration statement relates to securities of the same class as those to which the Prior Forms S-8 relate and is submitted in accordance with General Instruction E of Form S-8.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference.**

The Company hereby incorporates by reference into this registration statement, in addition to the Prior Forms S-8, the following documents filed with the Commission:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Company's Annual Report on Form 10-K filed with the Commission for the fiscal year ended [December 31, 2024](https://www.sec.gov/ix?doc=/Archives/edgar/data/0000023194/000095017025024783/crk-20241231.htm);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Company's Quarterly Report on Form 10-Q for the quarter ended [March 31, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/0000023194/000095017025061651/crk-20250331.htm);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The Company's Current Report on Form 8-K filed with the Commission on [June 3, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/0000023194/000095017025081100/crk-20250603.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) All other reports filed with the Commission pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Company's Annual Report on Form 10-K referred to in (a) above; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) The description of the Common Stock contained in the Company's registration statement on Form 8-A (Registration Statement No. 001-03262) filed with the Commission on [May 2, 2025](https://www.sec.gov/Archives/edgar/data/23194/000095017025062346/crk_8a_2025.htm), pursuant to Section 12 of the Exchange Act, including any amendment or report filed for the purpose of updating such description.

------

All documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items, after the date of this registration statement and prior to the filing of a post-effective amendment that indicates that all securities offered have been sold or that deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this registration statement and to be a part hereof from the date of filing of such documents. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this registration statement to the extent a statement contained herein or in any other subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement.

**Item 5. Interests of Named Experts and Counsel.**

Not applicable.

------

**Item 8. Exhibits.**

The following are filed as exhibits to this registration statement:

**<u>Exhibit No.</u> <u>Description</u>**

[4.1](https://www.sec.gov/Archives/edgar/data/23194/000119312518249597/d583492dex31.htm)[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).](https://www.sec.gov/Archives/edgar/data/23194/000119312518249597/d583492dex31.htm)

[4.2](https://www.sec.gov/Archives/edgar/data/23194/000156459019025227/crk-ex31_503.htm)[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).](https://www.sec.gov/Archives/edgar/data/23194/000156459019025227/crk-ex31_503.htm)

[4.3](https://www.sec.gov/Archives/edgar/data/23194/000002319414000018/exhibit3pnt1.htm)[Amended and Restated Bylaws (incorporated by reference to Exhibit 3.1 to our Current Report on Form 8-K dated August 21, 2014).](https://www.sec.gov/Archives/edgar/data/23194/000002319414000018/exhibit3pnt1.htm)

[4.4](https://www.sec.gov/Archives/edgar/data/23194/000156459018022145/crk-ex31_50.htm)[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).](https://www.sec.gov/Archives/edgar/data/23194/000156459018022145/crk-ex31_50.htm)

[4.5](https://www.sec.gov/Archives/edgar/data/23194/000156459019025227/crk-ex32_6.htm)[Amendment No. 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).](https://www.sec.gov/Archives/edgar/data/23194/000156459019025227/crk-ex32_6.htm)

[5.1\*](crk-ex5_1.htm)[Opinion of O'Melveny & Myers LLP.](crk-ex5_1.htm)

23.1\* Consent of O'Melveny & Myers (included in Exhibit 5.1).

[23.2\*](crk-ex23_2.htm)[Consent of Independent Registered Public Accounting Firm.](crk-ex23_2.htm)

[23.3\*](crk-ex23_3.htm)[Consent of Independent Petroleum Engineers.](crk-ex23_3.htm)

24.1\* Power of Attorney (included on the signature page of this registration statement).

[107\*](crk_exfilingfees.htm)[Filing Fee Table](crk_exfilingfees.htm)

_____________

\* Filed herewith

------

**SIGNATURES**

Pursuant to the requirements of the Securities Act, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Frisco, State of Texas, on June 5, 2025.

---

| | |
|:---|:---|
| &nbsp;&nbsp;COMSTOCK RESOURCES, INC. | &nbsp;&nbsp;COMSTOCK RESOURCES, INC. |
| &nbsp;&nbsp;By: | &nbsp;&nbsp;/s/ ROLAND O. BURNS |
| &nbsp;&nbsp;President, Chief Financial Officer, Secretary and Director | &nbsp;&nbsp;President, Chief Financial Officer, Secretary and Director |
| &nbsp;&nbsp;(Principal Financial and Accounting Officer) | &nbsp;&nbsp;(Principal Financial and Accounting Officer) |

---

------

**POWER OF ATTORNEY**

Each person whose signature appears below hereby authorizes M. Jay Allison and Roland O. Burns, and each of them, with full power to act without the other, to sign and file one or more amendments (including post-effective amendments) to this registration statement, which amendments may make such changes in this registration statement as either of them deems appropriate, and each such person hereby appoints M. Jay Allison and Roland O. Burns, and each of them, as attorney-in-fact to execute in the name and on behalf of the Company and any such person, individually and in each capacity stated below, any such amendments to this registration statement.

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant to the requirements of the Securities Act, this registration statement has been signed by the following persons in the capacities and on the date indicated. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant to the requirements of the Securities Act, this registration statement has been signed by the following persons in the capacities and on the date indicated. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant to the requirements of the Securities Act, this registration statement has been signed by the following persons in the capacities and on the date indicated. |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ M. JAY ALLISON</u><br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;M. Jay Allison | &nbsp;&nbsp;&nbsp;Chief Executive Officer and<br>Chairman of the Board of Directors<br>(Principal Executive Officer) | &nbsp;&nbsp;&nbsp;June 5, 2025 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ ROLAND O. BURNS</u><br>Roland O. Burns | &nbsp;&nbsp;&nbsp;President, Chief Financial Officer, <br>Secretary and Director<br>(Principal Financial and Accounting Officer) | &nbsp;&nbsp;&nbsp;June 5, 2025 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ ELIZABETH B. DAVIS</u><br>Elizabeth B. Davis | &nbsp;&nbsp;&nbsp;Director | &nbsp;&nbsp;&nbsp;June 5, 2025 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ MORRIS E. FOSTER</u><br>Morris E. Foster | &nbsp;&nbsp;&nbsp;Director | &nbsp;&nbsp;&nbsp;June 5, 2025 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ JIM L. TURNER</u><br>Jim L. Turner | &nbsp;&nbsp;&nbsp;Director | &nbsp;&nbsp;&nbsp;June 5, 2025 |

---

------

## Exhibit 5.1

**EXHIBIT 5.1**

[O'Melveny & Myers LLP Letterhead]

June 5, 2025

Comstock Resources, Inc.

5300 Town and Country Blvd., Ste. 500

Frisco, Texas 75034

Re: ***Registration of Securities of Comstock Resources, Inc.***

Ladies and Gentlemen:

In connection with the registration of up to 10,000,000 shares (the "Shares") of common stock, par value $0.50 per share (the "Common Stock"), of Comstock Resources, Inc., a Nevada corporation (the "Company"), under the Securities Act of 1933, as amended, pursuant to a Registration Statement on Form S-8 (the "Registration Statement"), filed with the Securities and Exchange Commission on or about the date hereof, such Shares to be issued or delivered pursuant to the Comstock Resources, Inc. 2019 Long-term Incentive Plan, as amended and restated (the "Plan"), you have requested our opinion set forth below.

In our capacity as counsel, we have examined originals or copies of those corporate and other records of the Company we considered appropriate.

On the basis of such examination and our consideration of those questions of law we considered relevant, and subject to the limitations and qualifications in this opinion, we are of the opinion that the Shares have been duly authorized by all necessary corporate action on the part of the Company and, when issued in accordance with such authorization, the provisions of the Plan and relevant agreements duly authorized by and in accordance with the terms of the Plan, and upon payment for and delivery of the Shares as contemplated in accordance with the Plan, and either (a) the countersigning of the certificate or certificates representing the Shares by a duly authorized signatory of the registrar for the Common Stock, or (b) the book-entry of the Shares by the transfer agent for the Common Stock in the name of The Depository Trust Company or its nominee, the Shares will be validly issued, fully paid and non-assessable.

We consent to your filing this opinion as an exhibit to the Registration Statement.

---

| |
|:---|
| Respectfully submitted, |
| <u>/s/ O'Melveny & Myers LLP</u> |
| O'Melveny & Myers LLP |

---

------

## Exhibit 23.2

**EXHIBIT 23.2**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the Amended and Restated 2019 Long-term Incentive Plan of Comstock Resources, Inc. of our reports dated February 21, 2025, with respect to the consolidated financial statements of Comstock Resources, Inc. and the effectiveness of internal control over financial reporting of Comstock Resources, Inc. included in its Annual Report (Form10-K) for the year ended December 31, 2024, filed with the Securities and Exchange Commission.

---

| |
|:---|
| <u>/s/ ERNST & YOUNG LLP</u> |
| Ernst & Young LLP |

---

Dallas, Texas

June 5, 2025

------

## Exhibit 23.3

**EXHIBIT 23.3**

**CONSENT OF INDEPENDENT PETROLEUM ENGINEERS**

We hereby consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the Amended and Restated 2019 Long-term Incentive Plan of Comstock Resources, Inc. of the reference of our firm and to the reserve estimates as of December 31, 2024, and our report thereon included in its Annual Report (Form 10-K) for the year ended December 31, 2024, filed with the U.S. Securities and Exchange Commission.

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NETHERLAND, SEWELL & ASSOCIATES | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NETHERLAND, SEWELL & ASSOCIATES |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By: | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ Eric J. Stevens, P.E.</u> |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Eric J. Stevens, P.E. |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;President and Chief Operating Officer |

---

Dallas, Texas

June 5, 2025

------

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

**EXHIBIT 107**

**CALCULATION OF** FILING FEE TABLES

**FORM** S-8

COMSTOCK RESOURCES, INC.

<u>Table 1: Newly Registered Securities</u>

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;Security Type | &nbsp;&nbsp;**<br>Security Class Title** | &nbsp;&nbsp;<br>**Maximum Aggregate Offering Price** | &nbsp;&nbsp;<br>**Fee Rate** | &nbsp;&nbsp;<br>**Amount of Registration Fee** |
| &nbsp;&nbsp; <br>Equity | &nbsp;&nbsp;Common Stock, <br>$0.50 par value per share<br>&nbsp;&nbsp; <br>Other<sup>(1)</sup><br>&nbsp;&nbsp; <br>10000000<sup>(2)</sup> <br>&nbsp;&nbsp; <br>$23.84 <sup>(1)</sup> | &nbsp;&nbsp; <br>$238400000 <sup>(1)</sup> |  | &nbsp;&nbsp; <br>$36499.04 |
| &nbsp;&nbsp;Total Offering Amounts | &nbsp;&nbsp;Total Offering Amounts | &nbsp;&nbsp;$238400000 |  | &nbsp;&nbsp;$36499.04 |
| &nbsp;&nbsp;Total Fees Previously Paid | &nbsp;&nbsp;Total Fees Previously Paid |  |  | &nbsp;&nbsp;- |
| &nbsp;&nbsp;Total Fee Offsets | &nbsp;&nbsp;Total Fee Offsets |  |  | &nbsp;&nbsp;- |
| &nbsp;&nbsp;Net Fee Due | &nbsp;&nbsp;Net Fee Due |  |  | &nbsp;&nbsp;$36499.04 |

---

(1)Estimated solely for the purposes of calculating the registration fee pursuant to Rule 457(h) and (c) under the Securities Act of 1933, as amended (the "Securities Act"). The offering price per share and the aggregate offering price are based on the average of the high and low prices of the registrant's common stock as reported on the New York Stock Exchange on June 3, 2025.

(2)Pursuant to Rule 416 under the Securities Act, this registration statement shall also cover any additional shares of the registrant's common stock that become issuable under the plan set forth herein by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of the registrant's common stock.

------