<SEC-DOCUMENT>0001558370-25-011215.txt : 20251205
<SEC-HEADER>0001558370-25-011215.hdr.sgml : 20251205
<ACCEPTANCE-DATETIME>20250812154803
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001558370-25-011215
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250812

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HALLADOR ENERGY CO
		CENTRAL INDEX KEY:			0000788965
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC SERVICES [4911]
		ORGANIZATION NAME:           	01 Energy & Transportation
		EIN:				841014610
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1183 EAST CANVASBACK DRIVE
		CITY:			TERRE HAUTE
		STATE:			IN
		ZIP:			47802
		BUSINESS PHONE:		303-839-5504

	MAIL ADDRESS:	
		STREET 1:		1183 EAST CANVASBACK DRIVE
		CITY:			TERRE HAUTE
		STATE:			IN
		ZIP:			47802

	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>
<!--Enhanced HTML document created with Toppan Merrill Bridge  11.0.0.141--><!--Created on: 8/12/2025 07:16:43 PM (UTC)--><html><head><meta charset="UTF-8"><title></title></head><body><div style="margin-top:30pt;"></div><div style="max-width:100%;padding-left:11.76%;padding-right:11.76%;position:relative;"><div style="clear:both;max-width:100%;position:relative;"><p style="font-family:'Aptos';font-size:10pt;line-height:1.19;text-align:center;text-indent:0pt;margin:0pt 0pt 12pt 0pt;"><font style="font-family:'Times New Roman','Times','serif';">Hallador Energy Company</font><font style="font-family:'Times New Roman','Times','serif';"><br></font><font style="font-family:'Times New Roman','Times','serif';">1183 East Canvasback Drive</font><font style="font-family:'Times New Roman','Times','serif';"><br></font><font style="font-family:'Times New Roman','Times','serif';">Terre Haute, Indiana 47802</font></p><p style="font-family:'Aptos';font-size:12pt;line-height:1.19;text-align:center;text-indent:0pt;margin:0pt 0pt 12pt 0pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Aptos';font-size:10pt;line-height:1.19;text-indent:0pt;margin:0pt 0pt 12pt 0pt;"><font style="font-family:'Times New Roman','Times','serif';">August 12, 2025</font></p><p style="font-family:'Aptos';font-size:10pt;line-height:1.19;text-indent:0pt;margin:0pt 0pt 12pt 0pt;"><u style="font-family:'Times New Roman','Times','serif';text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;">VIA EDGAR</u></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">Division of Corporation Finance<br>Office of Energy &amp; Transportation</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">U.S. Securities and Exchange Commission<br>100 F Street, NE<br>Washington, D.C. 20549</p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="font-size:10pt;visibility:hidden;">&#8203;</font></p><table border="0" cellpadding="0" cellspacing="0"><tr><td style="vertical-align:text-top;white-space:nowrap;width:72pt;padding:0pt;"><p style="font-family:'Aptos';font-size:12pt;line-height:1.19;margin-bottom:0pt;margin-top:0pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;">Attention:</font></p></td><td style="padding:0pt;"><p style="font-family:'Aptos';font-size:12pt;line-height:1.19;margin-bottom:0pt;margin-top:0pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;">Yong Kim</font><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;"><br></font><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;">Karl Hiller</font></p></td></tr></table><p style="font-family:'Aptos';font-size:12pt;line-height:1.19;padding-left:72pt;text-indent:-72pt;margin:0pt;"><font style="display:inline-block;text-indent:0pt;width:72pt;"></font><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;">John Coleman</font></p><p style="font-family:'Aptos';font-size:12pt;line-height:1.19;padding-left:72pt;text-indent:-72pt;margin:0pt 0pt 12pt 0pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;visibility:hidden;">&#8203;</font></p><table border="0" cellpadding="0" cellspacing="0"><tr><td style="width:36.75pt;padding:0pt;"></td><td style="vertical-align:text-top;white-space:nowrap;width:35.25pt;padding:0pt;"><p style="font-family:'Aptos';font-size:12pt;line-height:1.38;margin-bottom:8pt;margin-top:0pt;"><b style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-weight:bold;">Re:</b></p></td><td style="padding:0pt;"><p style="font-family:'Aptos';font-size:12pt;line-height:1.38;margin-bottom:8pt;margin-top:0pt;"><b style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-weight:bold;">Hallador Energy Company</b><b style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-weight:bold;"><br></b><b style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-weight:bold;">Form 10-K for the Fiscal Year ended December 31, 2024 </b><b style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-weight:bold;"><br></b><b style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-weight:bold;">Filed March 17, 2025</b><b style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-weight:bold;"><br></b><b style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-weight:bold;">File No. </b><b style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-weight:bold;">001-34743</b></p></td></tr></table><p style="font-family:'Aptos';font-size:10pt;line-height:1.38;margin:0pt 0pt 12.05pt 0pt;"><font style="font-family:'Times New Roman','Times','serif';">Dear Messrs. Kim, Hiller and Coleman:</font></p><p style="font-family:'Aptos';font-size:10pt;line-height:1.38;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">On behalf of Hallador Energy Company (the &#8220;</font><b style="font-family:'Times New Roman','Times','serif';font-weight:bold;text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;">Compan</b><b style="font-family:'Times New Roman','Times','serif';font-weight:bold;">y</b><font style="font-family:'Times New Roman','Times','serif';">&#8221;), we submit this letter in response to the letter, dated August 6, 2025 (the &#8220;</font><b style="font-family:'Times New Roman','Times','serif';font-weight:bold;text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;">Comment Letter</b><font style="font-family:'Times New Roman','Times','serif';white-space:pre-wrap;">&#8221;), from the staff of the U.S. Securities and Exchange Commission, regarding the Company&#8217;s Form 10-K for the fiscal year ended December 31, 2024, filed on March 17, 2025.  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 August 29, 2025.  Please do not hesitate to contact me at (720)&#160;</font><font style="font-family:'Times New Roman','Times','serif';white-space:pre-wrap;">253-5144 with any concerns you may have regarding the timetable described above.  </font></p><p style="font-family:'Aptos';font-size:12pt;line-height:1.38;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin-bottom:8pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Aptos';font-size:10pt;line-height:1.38;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Thank you for your consideration </font></p><p style="font-family:'Aptos';font-size:10pt;line-height:1.38;margin:0pt 0pt 8pt 0pt;"><font style="font-family:'Times New Roman','Times','serif';"><font style="display:inline-block;visibility:hidden;width:0pt;">&#8203;</font><br></font><font style="font-family:'Times New Roman','Times','serif';">Very truly yours,</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">/s/ Todd Telesz</p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="font-size:10pt;margin-bottom:12pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt 0pt 12pt 0pt;">Todd Telesz</p></div></div><hr style="background-color:#000000;clear:both;color:#000000;height:2pt;line-height:0;margin-left:11.76%;margin-right:11.76%;margin-top:30pt;page-break-after:avoid;width:76.47%;border-width:0;"></body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
