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SEC Comment Letter for EVOLUTION PETROLEUM CORP (EPM) (CIK 0001006655) (EPM) — Apr 18, 2007

EVOLUTION PETROLEUM CORP (EPM) (CIK 0001006655)
Date: April 18, 2007 · CIK: 0001006655 · Accession: 0000000000-07-019131

Regulatory Compliance Financial Reporting Business Model Clarity

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
April 18, 2007
Author
Karl Hiller
Form
UPLOAD
Company
EVOLUTION PETROLEUM CORP (EPM) (CIK 0001006655)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0405 DIVISION OF CORPORATION FINANCE MAIL STOP 7010 April 18, 2007 Mr. Sterling H. McDonald Chief Financial Officer Evolution Petroleum Corporation 820 Gessner, Suite 1340 Houston, TX 77024

Re: Evolution Petroleum Corporation Form 10-KSB for the fiscal year ended June 30, 2006 Filed September 27, 2006 File No. 1-32942

Dear Mr. McDonald:

We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.

S i n c e r e l y ,

Karl Hiller B r a n c h C h i e f

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405

DIVISION OF
CORPORATION FINANCE MAIL STOP 7010
        April 18, 2007

Mr. Sterling H. McDonald
Chief Financial Officer
Evolution Petroleum Corporation
820 Gessner, Suite 1340
Houston, TX  77024

Re: Evolution Petroleum Corporation
 Form 10-KSB for the fiscal year ended June 30, 2006
 Filed September 27, 2006
 File No. 1-32942

Dear Mr. McDonald:

 We have completed our review of your Form 10-KSB and related filings and do
not, at this time, have any further comments.

        S i n c e r e l y ,

        Karl Hiller
        B r a n c h  C h i e f