SEC Comment Letter for HALLADOR ENERGY CO (HNRG) (CIK 0000788965) (HNRG) — Oct 11, 2007

HALLADOR ENERGY CO (HNRG) (CIK 0000788965)
Date: Oct. 11, 2007 · CIK: 0000788965 · Accession: 0000000000-07-049696

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

September 25, 2007

Author

Karl Hiller

Form

UPLOAD

Company

HALLADOR ENERGY CO (HNRG) (CIK 0000788965)

Letter

Re: Hallador Petroleum Company Form 10-KSB for fiscal years ended December 31, 2006 and December 31, 2005 File No. 1-06138

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010

DIVISION OF CORPORATION FINANCE

via facsimile and U.S. mail Mr. Victor P. Stabio Chief Executive Officer Hallador Petroleum Company 1660 Lincoln St. #2700 Denver, Colorado 80264-2701 September 25, 2007

Dear. Mr. Stabio: We have completed our review of Hallador Petroleum Company’s 2006 and 2005 Form 10-KSB and do not, at this time, have any further comments. 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. 20549-7010

       DIVISION OF
CORPORATION FINANCE

via facsimile and U.S. mail
Mr. Victor P. Stabio
Chief Executive Officer Hallador Petroleum Company 1660 Lincoln St. #2700 Denver, Colorado 80264-2701
 September 25, 2007

Re:  Hallador Petroleum Company
 Form 10-KSB for fiscal years ended December 31, 2006 and December 31, 2005
 File No. 1-06138

Dear. Mr. Stabio:
  We have completed our review of Hallador Petroleum Company’s 2006 and 2005 Form 10-KSB and do not, at this time, have any further comments.             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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