Hallador Energy Company
1183 East Canvasback Drive
Terre Haute, Indiana 47802
September 19, 2023
VIA EDGAR
Division of Corporation Finance
Office of Energy & Transportation
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Attention: | John Coleman, Mining Engineer Karl Hiller, Branch Chief |
| Re: | Hallador Energy Company Form 10-K for the Fiscal Year ended December 31, 2022 Filed March 16, 2023 File No. 001-34743 |
Dear Mr. Coleman:
On behalf of Hallador Energy Company (the “Company”), we submit this letter in response to the letter, dated September 12, 2023 (the “Comment Letter”), from the staff of the U.S. Securities and Exchange Commission, regarding the Company’s Form 10-K for the fiscal year ended December 31, 2022, filed on March 16, 2023. We are working expeditiously to respond to the Comment Letter. We respectfully request an additional extension of time to respond to the inquiries contained in the Comment Letter. We currently anticipate submitting a response to the Comment Letter on or before October 16, 2023. Please do not hesitate to contact me at (812) 298-3704 with any concerns you may have regarding the timetable described above. Thank you for your consideration.
Very truly yours,
/s/ Lawrence Martin
Lawrence Martin
