Correspondence 0001437749-24-017123 from HALLADOR ENERGY CO (HNRG)

HALLADOR ENERGY CO
Date: May 15, 2024 · CIK: 0000788965 · Accession: 0001437749-24-017123

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File numbers found in text: 001-34743

Date

May 15, 2024

Author

/s/ Marjorie Hargrave

Form

CORRESP

Company

HALLADOR ENERGY CO

Letter

VIA EDGAR Division of Corporation Finance Office of Energy & Transportation Attention: Yolanda Guobadia, Staff Accountant Re: Hallador Energy Company Form 10-K for the Fiscal Year ended December 31, 2023 Filed March 14, 2024 File No. 001-34743

Dear Ms. Guobadia:

On behalf of Hallador Energy Company (the “Company”), we submit this letter in response to the letter, dated May 8, 2024 (the “Comment Letter”), from the staff of the U.S. Securities and Exchange Commission, regarding the Company’s Form 10-K for the fiscal year ended December 31, 2023, filed on March 14, 2024. We are working expeditiously to respond to the Comment Letter. As per your phone conversation with our legal counsel, we currently anticipate submitting a response to the Comment Letter on or before June 6, 2024. Thank you for your consideration.

Very truly yours,
/s/ Marjorie Hargrave

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CORRESP
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Hallador Energy Company

1183 East Canvasback Drive

Terre Haute, Indiana 47802

May 15, 2024

VIA EDGAR

Division of Corporation Finance

Office of Energy & Transportation

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention:  Yolanda Guobadia, Staff Accountant

                   John Cannarella, Staff Accountant

Re:         Hallador Energy Company

               Form 10-K for the Fiscal Year ended December 31, 2023

               Filed March 14, 2024

               File No. 001-34743

Dear Ms. Guobadia:

On behalf of Hallador Energy Company (the “Company”), we submit this letter in response to the letter, dated May 8, 2024 (the “Comment Letter”), from the staff of the U.S. Securities and Exchange Commission, regarding the Company’s Form 10-K for the fiscal year ended December 31, 2023, filed on March 14, 2024. We are working expeditiously to respond to the Comment Letter. As per your phone conversation with our legal counsel, we currently anticipate submitting a response to the Comment Letter on or before June 6, 2024. Thank you for your consideration.

Very truly yours,

/s/ Marjorie Hargrave

Marjorie Hargrave

Chief Financial Officer

SecProbe.io