Correspondence 0001558370-23-000915 from Epsilon Energy Ltd. (EPSN)
Epsilon Energy Ltd.
Date: Feb. 6, 2023 · CIK: 0001726126 · Accession: 0001558370-23-000915
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-269267
Letter
February 6, 2023
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention:
Mitchell Austin
Claudia Rios
Re:
Epsilon Energy Ltd.
Registration Statement on Form S-3
Filed January 17, 2023
File No. 333-269267
Acceleration Request
Requested Date:
February 9, 2023
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. 333-269267) (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,
Show Raw Text
CORRESP 1 filename1.htm February 6, 2023 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Mitchell Austin Claudia Rios Re: Epsilon Energy Ltd. Registration Statement on Form S-3 Filed January 17, 2023 File No. 333-269267 Acceleration Request Requested Date: February 9, 2023 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. 333-269267) (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