CORRESP Filing
Epsilon Energy Ltd.
Date: Jan. 20, 2026 · CIK: 0001726126 · Accession: 0001104659-26-004918
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292703
Letter
January 20, 2026
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention:Michael Purcell
Re:Epsilon Energy Ltd.
Registration Statement on Form S-3
Filed January 13, 2026
File No. 333-292703
Acceleration Request
Requested Date:January 22, 2026
Requested Time:4:00 PM Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Epsilon Energy Ltd. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-292703) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company may request by telephone to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”). The Company hereby authorizes David R. Earhart of Gray Reed & McGraw LLP, counsel for the Company, to make such request on the Company’s behalf.
The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to David R. Earhart of Gray Reed & McGraw LLP, at (469) 320-6041. Please direct any questions or comments regarding this acceleration request to David R. Earhart.
Sincerely,
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CORRESP 1 filename1.htm January 20, 2026 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention:Michael Purcell Re:Epsilon Energy Ltd. Registration Statement on Form S-3 Filed January 13, 2026 File No. 333-292703 Acceleration Request Requested Date:January 22, 2026 Requested Time:4:00 PM Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Epsilon Energy Ltd. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-292703) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company may request by telephone to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”). The Company hereby authorizes David R. Earhart of Gray Reed & McGraw LLP, counsel for the Company, to make such request on the Company’s behalf. The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to David R. Earhart of Gray Reed & McGraw LLP, at (469) 320-6041. Please direct any questions or comments regarding this acceleration request to David R. Earhart. Sincerely, EPSILON ENERGY LTD. By: /s/ Andrew Williamson Andrew Williamson Chief Financial Officer cc: David R. Earhart Gray Reed & McGraw LLP