SEC Comment Letter for EVOLUTION PETROLEUM (EPM) — Jan 27, 2026
EVOLUTION PETROLEUM CORP
Date: Jan. 27, 2026 · CIK: 0001006655 · Accession: 0000000000-26-000859
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292785
Letter
Re: Evolution Petroleum Corporation Registration Statement on Form S-3 Filed January 16, 2026 File No. 333-292785 Dear Kelly W. Loyd:
January 21, 2026
Kelly W. Loyd President and Chief Executive Officer Evolution Petroleum Corporation 1155 Dairy Ashford Road, Suite 425 Houston, TX 77079
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 Majmudar at 202-551-3844 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: David S. Bakst
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 21, 2026 Kelly W. Loyd President and Chief Executive Officer Evolution Petroleum Corporation 1155 Dairy Ashford Road, Suite 425 Houston, TX 77079 Re: Evolution Petroleum Corporation Registration Statement on Form S-3 Filed January 16, 2026 File No. 333-292785 Dear Kelly W. Loyd: 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 Majmudar at 202-551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: David S. Bakst </TEXT> </DOCUMENT>