SEC Comment Letter for HALLADOR ENERGY CO (HNRG) (CIK 0000788965) (HNRG) — Jan 27, 2016

HALLADOR ENERGY CO (HNRG) (CIK 0000788965)
Date: Jan. 27, 2016 · CIK: 0000788965 · Accession: 0000000000-16-062617

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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, 2014

Author

/s/Tia L. Jenkins

Form

UPLOAD

Company

HALLADOR ENERGY CO (HNRG) (CIK 0000788965)

Letter

Mail Stop 3561 January 27 , 2016 Via E -mail W. Anderson Bishop Chief Financial Officer Hallador Energy Company 1660 Lincoln Street, Suite 2700 Denver, C O 80264

Re: Hallador Energy Company Form 10-K for the Year Ended December 31, 2014 Filed March 6 , 2015 File No. 001-34743

Dear M r. 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 la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/Tia L. Jenkins

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Mail Stop 3561

January 27 , 2016

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

Re: Hallador Energy Company
Form 10-K for the Year Ended December 31, 2014
Filed March 6 , 2015
File No. 001-34743

Dear M r. 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 la ws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

        Sincerely,

        /s/Tia L. Jenkins

Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel, and
Mining

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