SEC Comment Letter 0000000000-23-012100 to HALLADOR ENERGY CO (HNRG)

HALLADOR ENERGY CO
Date: Nov. 6, 2023 · CIK: 0000788965 · Accession: 0000000000-23-012100

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File numbers found in text: 001-34743

Date

November 6, 2023

Author

Lawrence Martin

Form

UPLOAD

Company

HALLADOR ENERGY CO

Letter

United States securities and exchange commission logo November 6, 2023 Lawrence Martin Chief Financial Officer Hallador Energy Company 1183 East Canvasback Drive Terre Haute, Indiana 47802 Re:Hallador Energy Company Form 10-K for the Fiscal Year ended December 31, 2022 Filed March 16, 2023 File No. 001-34743 Dear Lawrence Martin: We have completed our review of your filing. 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 Energy & Transportation

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United States securities and exchange commission logo
November 6, 2023
Lawrence Martin
Chief Financial Officer
Hallador Energy Company
1183 East Canvasback Drive
Terre Haute, Indiana 47802
Re:Hallador Energy Company
Form 10-K for the Fiscal Year ended December 31, 2022
Filed March 16, 2023
File No. 001-34743
Dear Lawrence Martin:
            We have completed our review of your filing. 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 Energy & Transportation

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