SEC Comment Letter for HALLADOR ENERGY CO (HNRG) (CIK 0000788965) (HNRG) — Jun 17, 2013

HALLADOR ENERGY CO (HNRG) (CIK 0000788965)
Date: June 17, 2013 · CIK: 0000788965 · Accession: 0000000000-13-032985

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-34743

Date

December 31, 2012

Author

/s/ John Reynolds

Form

UPLOAD

Company

HALLADOR ENERGY CO (HNRG) (CIK 0000788965)

Letter

June 1 7, 2013 Via E -mail Mr. W. Anderson Bishop Chief Financial Officer Hallador Energy Company 1660 Lincoln Street, Suite 2700 Denver, Colorado 80264 -2701

Re: Hallador Energy Company Form 10 -K for Fiscal Year Ended December 31, 2012 Filed March 7, 2013 File No. 001-34743

Dear Mr. Bishop :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are re sponsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ John Reynolds

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June 1 7, 2013

Via E -mail
Mr. W. Anderson Bishop
Chief Financial Officer
Hallador Energy Company
1660 Lincoln Street, Suite 2700
Denver, Colorado  80264 -2701

Re: Hallador Energy Company
 Form 10 -K for Fiscal Year Ended December 31, 2012
Filed March 7, 2013
File No. 001-34743

Dear Mr. Bishop :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are re sponsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

       /s/ John Reynolds

John Reynolds
Assistant Director

SecProbe.io