<SEC-DOCUMENT>0000788965-19-000002.txt : 20190305
<SEC-HEADER>0000788965-19-000002.hdr.sgml : 20190305
<ACCEPTANCE-DATETIME>20190104192623
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000788965-19-000002
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HALLADOR ENERGY CO
		CENTRAL INDEX KEY:			0000788965
		STANDARD INDUSTRIAL CLASSIFICATION:	BITUMINOUS COAL & LIGNITE MINING [1220]
		IRS NUMBER:				841014610
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1660 LINCOLN ST STE 2700
		CITY:			DENVER
		STATE:			CO
		ZIP:			80264
		BUSINESS PHONE:		3038395505

	MAIL ADDRESS:	
		STREET 1:		1660 LINCOLN STREET
		STREET 2:		SUITE 2700
		CITY:			DENVER
		STATE:			CO
		ZIP:			80264

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HALLADOR PETROLEUM CO
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KIMBARK OIL & GAS CO /CO/
		DATE OF NAME CHANGE:	19900102

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KIMBARK INC
		DATE OF NAME CHANGE:	19860624
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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			hnrg-ltr_01042018
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;">Hallador Energy Company</font>
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;">1660 Lincoln Street</font>
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;">Denver, CO 80264-2701</font>
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;">(303) 839-5504 &#x2013; office</font>
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;">Correspondence Submission (non-public)</font>
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;">January 4, 2019</font>
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;">Mr. James Giugliano</font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Century Gothic;font-size:10pt;">Division of Corporation Finance</font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Century Gothic;font-size:10pt;">Office of Beverages, Apparel and Mining</font>
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;">United States Securities and Exchange Commission</font>
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			<font style="display: inline;font-family:Century Gothic;font-weight:bold;font-size:10pt;">Re: Hallador Energy Company</font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Century Gothic;font-weight:bold;font-size:10pt;">Form 10-K for Fiscal Year Ended December 31, 2017</font><font style="display: inline;font-family:Century Gothic;font-size:10pt;">&nbsp;</font><font style="display: inline;font-family:Century Gothic;font-weight:bold;font-size:10pt;">filed March 13, 2018</font>
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			<font style="display: inline;font-family:Century Gothic;font-weight:bold;font-size:10pt;">Form 8-K filed November 7, 2018</font>
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			<font style="display: inline;font-family:Century Gothic;font-weight:bold;font-size:10pt;">File: No. 001-34743</font>
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			<font style="display: inline;font-family:Century Gothic;font-weight:bold;font-size:10pt;">Comment letter dated December 20, 2018 </font>
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;">Dear Mr. Giugliano:</font>
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;">&#xFEFF;</font>
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;">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.</font>
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			<font style="display: inline;font-family:Century Gothic;font-weight:bold;font-size:10pt;text-decoration:underline;">Closing Comments</font>
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;">In connection with our responses to your comments, we acknowledge that:</font>
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		<div style="width:100%"><table style="width:100%; table-layout: fixed;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 17.00pt;">
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				<font style="margin:0pt;font-family:Symbol;line-height:100%;border-bottom:1pt none #D9D9D9;font-size:10pt;;"> &#xB7;</font>
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;color:#000000;">we are responsible for the adequacy and accuracy of the disclosure in the filing;</font></p></td></tr></table></div>
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;color:#000000;">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</font></p></td></tr></table></div>
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				<font style="margin:0pt;font-family:Symbol;line-height:100%;border-top:1pt none #D9D9D9;font-size:10pt;;"> &#xB7;</font>
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		</td><td style="width:1pt;"><p style="width:1pt;width:1pt;font-size:0pt;"></p></td><td align="left" valign="top">
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;color:#000000;">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.</font></p></td></tr></table></div>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Century Gothic;font-size:10pt;color:#000000;">Please contact Todd Davis at (812)299-2800 or </font><font style="display: inline;font-family:Century Gothic;font-size:10pt;color:#000000;">tdavis@sunrisecoal.com</font><font style="display: inline;font-family:Century Gothic;font-size:10pt;color:#000000;"> with any further questions.</font>
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;color:#000000;">&#xFEFF;</font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Century Gothic;font-size:10pt;color:#000000;">Sincerely,</font>
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			<font style="display: inline;font-family:Century Gothic;font-size:10pt;text-decoration:underline;color:#000000;">/s/Lawrence D. Martin</font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Century Gothic;font-size:10pt;color:#000000;">Lawrence D. Martin, CFO</font>
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