Hallador Energy Company
1660 Lincoln Street
Suite 2700
Denver, CO 80264-2701
(303) 839-5504 – office
Via EDGAR
Correspondence Submission (non-public)
January 4, 2019
Mr. James Giugliano
Division of Corporation Finance
Office of Beverages, Apparel and Mining
United States Securities and Exchange Commission
Re: Hallador Energy Company
Form 10-K for Fiscal Year Ended December 31, 2017 filed March 13, 2018
Form 8-K filed November 7, 2018
File: No. 001-34743
Comment letter dated December 20, 2018
Dear Mr. Giugliano:
Per my discussion with you on December 21, 2018, we expect to provide you our response to your comments regarding segment reporting, inventories, and the reconciliation of non-GAAP measures on or before 4:00 p.m. Eastern time, Monday, January 21, 2019.
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 Todd Davis at (812)299-2800 or tdavis@sunrisecoal.com with any further questions.
Sincerely,
/s/Lawrence D. Martin
Lawrence D. Martin, CFO
