SEC Comment Letter for EVOLUTION PETROLEUM CORP (EPM) (CIK 0001006655) (EPM) — May 21, 2019
EVOLUTION PETROLEUM CORP (EPM) (CIK 0001006655)
Date: May 21, 2019 · CIK: 0001006655 · Accession: 0000000000-19-008733
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File numbers found in text: 333-231412
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May 20, 2019
Robert S. Herlin
Interim Chief Executive Officer
Evolution Petroleum Corporation
1155 Dairy Ashford, Suite 425
Houston, TX 77079
Re:Evolution Petroleum Corporation
Registration Statement on Form S-3
Filed May 13, 2019
File No. 333-231412
Dear Mr. Herlin :
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 Anuja A. Majmudar, Attorney-Advisor, at (202) 551-3844 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Natural Resources
cc: Mark W. Coffin, Esq.