SEC Comment Letter for EVOLUTION PETROLEUM CORP (EPM) (CIK 0001006655) (EPM) — Apr 30, 2015
EVOLUTION PETROLEUM CORP (EPM) (CIK 0001006655)
Date: April 30, 2015 · CIK: 0001006655 · Accession: 0000000000-15-024005
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-32942
Letter
April 30, 2015 Via E -mail Randall D. Keys President and Chief Financial Officer Evolution Petroleum Corporation 2500 CityWest Blvd., Suite 1300 Houston, Texas 77042
Re: Evolution Petroleum Corporation Form 10-K for the Fiscal Year ended June 30, 2014 Filed September 12, 2014 File No. 001-32942
Dear Mr. Keys :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Karl Hiller
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April 30, 2015 Via E -mail Randall D. Keys President and Chief Financial Officer Evolution Petroleum Corporation 2500 CityWest Blvd., Suite 1300 Houston, Texas 77042 Re: Evolution Petroleum Corporation Form 10-K for the Fiscal Year ended June 30, 2014 Filed September 12, 2014 File No. 001-32942 Dear Mr. Keys : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Karl Hiller Karl Hiller Branch Chief