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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001001614-07-000069.txt : 20090424
<SEC-HEADER>0001001614-07-000069.hdr.sgml : 20090424
<ACCEPTANCE-DATETIME>20071220161501
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001001614-07-000069
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071220

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TENGASCO INC
		CENTRAL INDEX KEY:			0001001614
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				870267438
		STATE OF INCORPORATION:			TN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10215 TECHNOLOGY DRIVE
		STREET 2:		SUITE 301
		CITY:			KNOXVILLE
		STATE:			TN
		ZIP:			37932
		BUSINESS PHONE:		865-675-1554

	MAIL ADDRESS:	
		STREET 1:		10215 TECHNOLOGY DRIVE
		STREET 2:		SUITE 301
		CITY:			KNOXVILLE
		STATE:			TN
		ZIP:			37932
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
    <head>
        <title></title>
    </head>

    <body>
        <a name="A001"></a>

        <p align="center">
        <font face="Times New Roman, Times, Serif" size="2"><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</em>
        Tengasco, Inc.</font></p>
        <!-- MARKER FORMAT-SHEET="Head Minor Center" FSL="Default" --><a name="A002"></a>

        <p align="center"><font face="Times New Roman, Times, Serif" size="2">10215 Technology
        Drive, Suite 301</font></p>
        <!-- MARKER FORMAT-SHEET="Head Minor Center" FSL="Default" --><a name="A003"></a>

        <p align="center"><font face="Times New Roman, Times, Serif" size="2">Knoxville, TN 37932
        (865) 675-1554</font></p>
        <!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" --><a name="A004"></a>

        <p align="left"><font face="Times New Roman, Times, Serif" size="2">December 20,
        2007</font></p>
        <!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" --><a name="A005"></a>

        <p align="left"><font face="Times New Roman, Times, Serif" size="2">Mr. Karl Hiller, Branch
        Chief, Division of Corporation FinanceU.S.<br>
        Securities and Exchange Commission</font></p>
        <!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->

        <p><font face="Times New Roman, Times, Serif" size="2">Washington, D. C. 20549</font></p>
        <!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" --><a name="A006"></a>

        <p align="left"><font face="Times New Roman, Times, Serif" size="2">VIA EDGAR
        FILING</font></p>
        Re: Tengasco, Inc. Form 10-K for the Fiscal Year Ended December 31, 2006 Filed March 30,
        2007; Form 10-Q for the Quarter Ended September 30, 2007 File No. 1-15555
        <!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" --><a name="A007"></a>

        <p align="left"><font face="Times New Roman, Times, Serif" size="2">Dear Mr.
        Hiller:</font></p>
        <!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->

        <p>
        <font face="Times New Roman, Times, Serif" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tengasco,
        Inc. hereby indicates when it will respond to items in your letter to us dated December 7,
        2007. The December 7 Letter refers to certain prior comments contained in a letter dated
        October 2, 2007. Your December 7 letter states in the closing comments that &ldquo;[a]s
        appropriate, please amend your filing and respond to these comments within 10 business days
        or tell us when you will provide us with a response.&rdquo;</font></p>
        <!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->

        <p>
        <font face="Times New Roman, Times, Serif" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
        the course of preparing our response, we attempted yesterday to discuss certain of the
        financial items with Mr. Jim Murphy of your offices but he deferred to Ms. Tracie Towner on
        our specific inquiry. We then tried to reach Ms. Towner of your offices but her voice
        message indicated she is on vacation for basically the last two weeks of December
        2007.</font></p>
        <!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->

        <p>
        <font face="Times New Roman, Times, Serif" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
        believe it is necessary to discuss these items in order to complete our response.
        Therefore, we will do so following her return assuming we can reach Ms. Towner promptly in
        early January, 2008 to discuss the matters we attempted to discuss yesterday. Tengasco will
        file its responses as soon as possible following our discussion with Ms. Towner but in no
        event later than Monday, January 14, 2008.</font></p>
        <!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" --><a name="A008"></a>

        <p align="left"><font face="Times New Roman, Times, Serif" size="2">Very truly
        yours,</font></p>
        <!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" --><a name="A009"></a>

        <p align="left"><font face="Times New Roman, Times, Serif" size="2">TENGASCO,
        INC.</font></p>

        <p>BY: <u>s/ Jeffrey R. Bailey</u></p>

        <p>JEFFREY R. BAILEY
        <!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" --><a name="A010"></a></p>

        <p align="left">
        <font face="Times New Roman, Times, Serif" size="2"><i>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief
        Executive Officer</i></font></p>
    </body>
</html>

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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