SEC Comment Letter for HALLADOR ENERGY CO (HNRG) (CIK 0000788965) (HNRG) — Dec 22, 2009

HALLADOR ENERGY CO (HNRG) (CIK 0000788965)
Date: Dec. 22, 2009 · CIK: 0000788965 · Accession: 0000000000-09-071974

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File numbers found in text: 000-14731

Date

December 17, 2009

Author

Mark C. Shannon

Form

UPLOAD

Company

HALLADOR ENERGY CO (HNRG) (CIK 0000788965)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4628 DIVISION OF CORPORATION FINANCE MAIL STOP 4628 December 17, 2009 Mr. W. Anderson Bishop Chief Financial Officer Hallador Petroleum Company 1660 Lincoln Street, Suite 2700 Denver, Colorado 80264 Re: Hallador Petroleum Company Form 10-K for the Fiscal Year Ended December 31, 2008 Filed March 26, 2009 File No. 000-14731

Dear Mr. Bishop: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , Mark C. Shannon Branch Chief

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

DIVISION OF
CORPORATION FINANCE MAIL STOP 4628
        December 17, 2009

Mr. W. Anderson Bishop
Chief Financial Officer Hallador Petroleum Company 1660 Lincoln Street, Suite 2700 Denver, Colorado 80264
 Re: Hallador Petroleum Company
  Form 10-K for the Fiscal Year Ended December 31, 2008
Filed March 26, 2009
  File No. 000-14731

 Dear Mr. Bishop:   We have completed our review of your Form 10-K and related filings and have no further comments at this time.           S i n c e r e l y ,                                     Mark C. Shannon
Branch Chief

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