SEC Comment Letter for US ENERGY CORP (USEG) (CIK 0000101594) (BSIN) — Oct 5, 2009

US ENERGY CORP (USEG) (CIK 0000101594)
Date: Oct. 5, 2009 · CIK: 0000101594 · Accession: 0000000000-09-056017

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File numbers found in text: 000-06814

Date

October 5, 2009

Author

Karl Hiller

Form

UPLOAD

Company

US ENERGY CORP (USEG) (CIK 0000101594)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4628 DIVISION OF CORPORATION FINANCE MAIL STOP 4628 October 5, 2009 Mr. Robert Scott Lorimer Chief Financial Officer U.S. Energy Corp. 877 North 8 th West Riverton, WY 82501 Re: U.S. Energy Corp. Form 10-K for Fiscal Year Ended December 31, 2008 Filed March 13, 2009 File No. 000-06814

Dear Mr. Lorimer:

We have completed our review of your Form 10-K and have no further comments at this time. S i n c e r e l y , Karl Hiller B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4628

DIVISION OF
CORPORATION FINANCE MAIL STOP 4628

October 5, 2009

Mr. Robert Scott Lorimer Chief Financial Officer U.S. Energy Corp. 877 North 8
th West
Riverton, WY  82501
 Re: U.S. Energy Corp.
Form 10-K for Fiscal Year Ended December 31, 2008
Filed March 13, 2009
File No. 000-06814

  Dear Mr. Lorimer:

We have completed our review of your Form 10-K and have no further comments
at this time.
         S i n c e r e l y ,            Karl Hiller        B r a n c h  C h i e f

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