SEC Company Response from HALLADOR ENERGY CO (HNRG) (CIK 0000788965) (HNRG) — Dec 7, 2015
HALLADOR ENERGY CO (HNRG) (CIK 0000788965)
Date: Dec. 7, 2015 · CIK: 0000788965 · Accession: 0000788965-15-000019
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34743
Referenced dates: November 30, 2015
Letter
Via EDGAR and E-mail Division of Corporation Finance United States Securities and Exchange Commission Form 10-K for Fiscal Year Ended December 31, 2014 Filed March 6, 2015 File: No. 001-34743 Comment letter dated November 30, 2015 regarding (i) our coal reserves and related disclosures, (ii) liquidity and capital resources, and (iii) income taxes
Dear Messrs. Coleman and Lo:
Per my discussion with Mr. Coleman on December 3, 2015, we expect to provide you the requested information regarding our coal reserves and related disclosures on or before 3:30 p.m. Denver time, Friday, January 15, 2016.
Soon after receipt of the comment letter, I had a discussion with Mr. Lo with regard to the comments regarding liquidity and capital resources and income taxes. We will also address those comments on or before 3:30 p.m. Denver time, Friday, January 15, 2016.
Closing Comments
In connection with our responses to your comments, we acknowledge that:
·
we are responsible for the adequacy and accuracy of the disclosure in the filing;
·
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
·
we 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.
Please contact me at (303) 839-5504, extension 315 or via e-mail at wabishop@halladorenergy.com with any further questions.
Very truly yours,
/s/ W. ANDERSON BISHOP
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CORRESP 1 filename1.htm hnrg-20150930_comltr_1272015 Hallador Energy Company 1660 Lincoln Street Suite 2700 Denver, CO 80264-2701 (303) 839-5504 – office Via EDGAR and E-mail Corresondence Submission (non-public) December 7, 2015 Mr. John Coleman, Mining Engineer E-mail: ColemanJ@sec.gov Mr. Steve Lo, Accountant E-mail: LoS@seg.gov Division of Corporation Finance United States Securities and Exchange Commission Re: Hallador Energy Company Form 10-K for Fiscal Year Ended December 31, 2014 Filed March 6, 2015 File: No. 001-34743 Comment letter dated November 30, 2015 regarding (i) our coal reserves and related disclosures, (ii) liquidity and capital resources, and (iii) income taxes Dear Messrs. Coleman and Lo: Per my discussion with Mr. Coleman on December 3, 2015, we expect to provide you the requested information regarding our coal reserves and related disclosures on or before 3:30 p.m. Denver time, Friday, January 15, 2016. Soon after receipt of the comment letter, I had a discussion with Mr. Lo with regard to the comments regarding liquidity and capital resources and income taxes. We will also address those comments on or before 3:30 p.m. Denver time, Friday, January 15, 2016. Closing Comments In connection with our responses to your comments, we acknowledge that: · we are responsible for the adequacy and accuracy of the disclosure in the filing; · staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and · we 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. Please contact me at (303) 839-5504, extension 315 or via e-mail at wabishop@halladorenergy.com with any further questions. Very truly yours, /s/ W. ANDERSON BISHOP W. Anderson Bishop, CFO