SEC Comment Letter for HALLADOR ENERGY CO (HNRG) (CIK 0000788965) (HNRG) — Feb 4, 2019
HALLADOR ENERGY CO (HNRG) (CIK 0000788965)
Date: Feb. 4, 2019 · CIK: 0000788965 · Accession: 0000000000-19-000892
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Reasoning
File numbers found in text: 001-34743
Letter
February 4, 2019 Lawrence D. Martin Chief Financial Officer Hallador Energy Company 1660 Lincoln Street, Suite 2700 Denver, CO 80264-2701 Re:Hallador Energy Company Form 10-K for Fiscal Year Ended December 31, 2017 Filed March 13, 2018 File No. 001-34743 Dear Mr. Martin: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Beverages, Apparel and Mining
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February 4, 2019
Lawrence D. Martin
Chief Financial Officer
Hallador Energy Company
1660 Lincoln Street, Suite 2700
Denver, CO 80264-2701
Re:Hallador Energy Company
Form 10-K for Fiscal Year Ended December 31, 2017
Filed March 13, 2018
File No. 001-34743
Dear Mr. Martin:
We have completed our review of your filings. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Beverages, Apparel and
Mining