SEC Comment Letter 0000000000-24-006758 to HALLADOR ENERGY CO (HNRG)
HALLADOR ENERGY CO
Date: June 12, 2024 · CIK: 0000788965 · Accession: 0000000000-24-006758
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Reasoning
File numbers found in text: 001-34743
Letter
United States securities and exchange commission logo June 12, 2024 Marjorie Hargrave 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, 2023 Filed March 14, 2024 File No. 001-34743 Dear Marjorie Hargrave: 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 cc: Lawrence Martin
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United States securities and exchange commission logo
June 12, 2024
Marjorie Hargrave
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, 2023
Filed March 14, 2024
File No. 001-34743
Dear Marjorie Hargrave:
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
cc: Lawrence Martin