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UPLOAD Filing

Epsilon Energy Ltd.
Date: Jan. 16, 2026 · CIK: 0001726126 · Accession: 0000000000-26-000672

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File numbers found in text: 333-292703

Date
January 16, 2026
Author
Jason Stabell
Form
UPLOAD
Company
Epsilon Energy Ltd.

Letter

January 16, 2026 Jason Stabell Chief Executive Officer Epsilon Energy Ltd. 500 Dallas St., Suite 1250 Houston, TX 77002 Re:Epsilon Energy Ltd. Registration Statement on Form S-3 Filed January 13, 2026 File No. 333-292703 Dear Jason Stabell: 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 Michael Purcell at 202-551-5351 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:David R. Earhart

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January 16, 2026
Jason Stabell
Chief Executive Officer
Epsilon Energy Ltd.
500 Dallas St., Suite 1250
Houston, TX 77002
Re:Epsilon Energy Ltd.
Registration Statement on Form S-3
Filed January 13, 2026
File No. 333-292703
Dear Jason Stabell:
            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 Michael Purcell at 202-551-5351 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:David R. Earhart