1660 Lincoln Street
Suite 2700
Denver, CO 80264-2701
(303) 839-5504 – office
Via EDGAR and E-mail
Corresondence Submission (non-public)
December 7, 2015
Mr. John Coleman, Mining Engineer
E-mail: ColemanJ@sec.gov
Mr. Steve Lo, Accountant
E-mail: LoS@seg.gov
Division of Corporation Finance
United States Securities and Exchange Commission
Re: Hallador Energy Company
Form 10-K for Fiscal Year Ended December 31, 2014
Filed March 6, 2015
File: No. 001-34743
Comment letter dated November 30, 2015 regarding (i) our coal reserves and related disclosures, (ii) liquidity and capital resources, and (iii) income taxes
Dear Messrs. Coleman and Lo:
Per my discussion with Mr. Coleman on December 3, 2015, we expect to provide you the requested information regarding our coal reserves and related disclosures on or before 3:30 p.m. Denver time, Friday, January 15, 2016.
Soon after receipt of the comment letter, I had a discussion with Mr. Lo with regard to the comments regarding liquidity and capital resources and income taxes. We will also address those comments on or before 3:30 p.m. Denver time, Friday, January 15, 2016.
Closing Comments
In connection with our responses to your comments, we acknowledge that:
· | we are responsible for the adequacy and accuracy of the disclosure in the filing; |
· | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
· | we may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please contact me at (303) 839-5504, extension 315 or via e-mail at wabishop@halladorenergy.com with any further questions.
Very truly yours,
/s/ W. ANDERSON BISHOP
W. Anderson Bishop, CFO
