SEC Company Response from HALLADOR ENERGY CO (HNRG) (CIK 0000788965) (HNRG) — Jan 4, 2019
HALLADOR ENERGY CO (HNRG) (CIK 0000788965)
Date: Jan. 4, 2019 · CIK: 0000788965 · Accession: 0000788965-19-000002
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34743
Referenced dates: December 20, 2018
Letter
Via EDGAR Division of Corporation Finance Office of Beverages, Apparel and Mining United States Securities and Exchange Commission File: No. 001-34743 Comment letter dated December 20, 2018
Dear Mr. Giugliano:
Per my discussion with you on December 21, 2018, we expect to provide you our response to your comments regarding segment reporting, inventories, and the reconciliation of non-GAAP measures on or before 4:00 p.m. Eastern time, Monday, January 21, 2019.
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 Todd Davis at (812)299-2800 or tdavis@sunrisecoal.com with any further questions.
Sincerely,
Show Raw Text
CORRESP 1 filename1.htm hnrg-ltr_01042018 Hallador Energy Company 1660 Lincoln Street Suite 2700 Denver, CO 80264-2701 (303) 839-5504 – office Via EDGAR Correspondence Submission (non-public) January 4, 2019 Mr. James Giugliano Division of Corporation Finance Office of Beverages, Apparel and Mining United States Securities and Exchange Commission Re: Hallador Energy Company Form 10-K for Fiscal Year Ended December 31, 2017 filed March 13, 2018 Form 8-K filed November 7, 2018 File: No. 001-34743 Comment letter dated December 20, 2018 Dear Mr. Giugliano: Per my discussion with you on December 21, 2018, we expect to provide you our response to your comments regarding segment reporting, inventories, and the reconciliation of non-GAAP measures on or before 4:00 p.m. Eastern time, Monday, January 21, 2019. 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 Todd Davis at (812)299-2800 or tdavis@sunrisecoal.com with any further questions. Sincerely, /s/Lawrence D. Martin Lawrence D. Martin, CFO