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CORRESP Filing

HALLADOR ENERGY CO
Date: Aug. 12, 2025 · CIK: 0000788965 · Accession: 0001558370-25-011215

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-34743

Date
August 12, 2025
Author
Todd Telesz
Form
CORRESP
Company
HALLADOR ENERGY CO

Letter

Hallador Energy Company 1183 East Canvasback Drive Terre Haute, Indiana 47802 ​ August 12, 2025 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: Yong Kim Karl Hiller John Coleman ​ Re: Hallador Energy Company Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 17, 2025 File No. 001-34743 Dear Messrs. Kim, Hiller and Coleman: On behalf of Hallador Energy Company (the “ Compan y ”), we submit this letter in response to the letter, dated August 6, 2025 (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, 2024, filed on March 17, 2025. We are working expeditiously to respond to the Comment Letter. We respectfully request an additional extension of time to respond to the inquiries contained in the Comment Letter. We currently anticipate submitting a response to the Comment Letter on or before August 29, 2025. Please do not hesitate to contact me at (720) 253-5144 with any concerns you may have regarding the timetable described above. ​ Thank you for your consideration ​ Very truly yours, /s/ Todd Telesz ​ Todd Telesz

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CORRESP
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 Hallador Energy Company 1183 East Canvasback Drive Terre Haute, Indiana 47802 ​ August 12, 2025 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: Yong Kim Karl Hiller John Coleman ​ Re: Hallador Energy Company Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 17, 2025 File No. 001-34743 Dear Messrs. Kim, Hiller and Coleman: On behalf of Hallador Energy Company (the “ Compan y ”), we submit this letter in response to the letter, dated August 6, 2025 (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, 2024, filed on March 17, 2025. We are working expeditiously to respond to the Comment Letter. We respectfully request an additional extension of time to respond to the inquiries contained in the Comment Letter. We currently anticipate submitting a response to the Comment Letter on or before August 29, 2025. Please do not hesitate to contact me at (720)  253-5144 with any concerns you may have regarding the timetable described above. ​ Thank you for your consideration ​ Very truly yours, /s/ Todd Telesz ​ Todd Telesz