SEC Comment Letter 0000000000-23-009976 to EMPIRE PETROLEUM CORP (EP) (CIK 0000887396) (EP)
EMPIRE PETROLEUM CORP (EP) (CIK 0000887396)
Date: Sept. 8, 2023 · CIK: 0000887396 · Accession: 0000000000-23-009976
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File numbers found in text: 333-274327
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United States securities and exchange commission logo
September 8, 2023
Michael R. Morrisett
President and Chief Executive Officer
Empire Petroleum Corporation
2200 S. Utica Place, Suite 150
Tulsa, Oklahoma 74114
Re:Empire Petroleum Corporation
Registration Statement on Form S-3
Filed September 1, 2023
File No. 333-274327
Dear Michael R. Morrisett:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Kevin J. Poli, Esq.