Item 2.06 Material Impairment

On February 5, 2009 Comstock Resources, Inc. ("Comstock") issued a press release, attached hereto as Exhibit 99.1 and incorporated herein by reference, announcing a material impairment to its investment in marketable securities which will be recognized in its financial and operating results for the quarter and year ended December 31, 2008. The Company has just recently completed its impairment reviews as part of its year end financial reporting process.

Item 8.01 Other Events.

On February 5, 2009 Comstock issued a press release, attached hereto as Exhibit 99.1 and incorporated herein by reference, announcing its estimated proved oil and gas reserves as of December 31, 2008.