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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001001614-08-000014.txt : 20090424
<SEC-HEADER>0001001614-08-000014.hdr.sgml : 20090424
<ACCEPTANCE-DATETIME>20080226160334
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001001614-08-000014
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080226

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>
        <!-- Created by EDGAR Ease Plus (EDGAR Ease+) -->
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    </head>

    <body text="#000000" vlink="#800000" link="#0000ff" bgcolor="#ffffff">
        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">
        <font style="FONT-SIZE: 11pt">Tengasco, Inc.<br>
        10215 Technology Drive, Suite 301<br>
        Knoxville, TN 37932 (865) 675-1554</font></p>

        <p></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">
        <font style="FONT-SIZE: 14pt">February 26, 2008<br>
        &nbsp;<br>
         Mr. Karl Hiller, Branch Chief, Division of Corporation Finance<br>
        U.S. Securities and Exchange Commission<br>
        Washington, D. C. 20549<br>
        &nbsp;<br>
         VIA EDGAR FILING<br>
         &nbsp;<br>
         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</font>
        <u><font style="FONT-SIZE: 14pt">File No. 1-15555</font></u></p>

        <p></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">
        <font style="FONT-SIZE: 14pt">Dear Mr. Hiller:<br>
        &nbsp;<br>
         &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tengasco, Inc. hereby indicates when it will respond to
        items in your letter to us dated</font> <font style="FONT-SIZE: 14pt">February 12,
        2008</font> <font style="FONT-SIZE: 14pt">that states in the closing comments that
        &ldquo;[a]s</font> <font style="FONT-SIZE: 14pt">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>

        <p></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 36px" align="left">
        <font style="FONT-SIZE: 14pt">As discussed in phone conversation with you today, Tengasco
        will file its responses as soon as possible following our discussion today but in no event
        later than</font> <b><font style="FONT-SIZE: 14pt">Friday, February 29,
        2008</font></b><font style="FONT-SIZE: 14pt">.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">
        <font style="FONT-SIZE: 14pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
         Very truly yours,<br>
        &nbsp;<br>
         TENGASCO, INC.<br>
         &nbsp;<br>
         &nbsp;<br>
         BY:</font> <u><font style="FONT-SIZE: 14pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;s/Jeffrey R.
        Bailey</font></u></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">
        <font style="FONT-SIZE: 14pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;JEFFREY R.
        BAILEY&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer</p>
    </body>
</html>

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