November 10, 2020
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | U.S. Energy Corp. | |
| Registration Statement on Form S-1, as amended (File No. 333-249738) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as the underwriter of the proposed offering of U.S. Energy Corp. (the “Company”), we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 9:00 a.m., Eastern Time, on Thursday, November 12, 2020, or as soon thereafter as is practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that as of the date hereof, 0 copies of the Preliminary Prospectuses dated October 29, 2020 and November 10, 2020 have been distributed to prospective dealers, institutional investors, retail investors and others.
| Very truly yours, | ||
| Kingswood Capital Markets, division of Benchmark Investments, Inc. | ||
| By: | /s/ David W. Boral | |
| Name: | David W. Boral | |
| Title: | President | |
