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United States securities and exchange commission logo





                             August 8, 2023

       Brent Bilsland
       Chief Executive Officer
       Hallador Energy Company
       1183 East Canvasback Drive
       Terre Haute, IN 47802

                                                        Re: Hallador Energy
Company
                                                            Registration
Statement on Form S-3
                                                            Filed July 19, 2023
                                                            File No. 333-273327

       Dear Brent Bilsland:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-3

       General

   1.                                                   Please confirm your
understanding that we will not be in a position to accelerate the
                                                        effectiveness of your
registration statement until our comments relating to your Form 10-
                                                         K for the fiscal year
ended December 31, 2022 have been resolved.

               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff.
 Brent Bilsland
Hallador Energy Company
August 8, 2023
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Cheryl Brown, Staff Attorney, at (202) 551-3905 or Kevin
Dougherty,
Staff Attorney, at (202) 551-3271 with any other questions.



                                                           Sincerely,
FirstName LastNameBrent Bilsland
                                                           Division of
Corporation Finance
Comapany NameHallador Energy Company
                                                           Office of Energy &
Transportation
August 8, 2023 Page 2
cc:       Sean Ewen
FirstName LastName
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