<SEC-DOCUMENT>0000887396-11-000032.txt : 20120314
<SEC-HEADER>0000887396-11-000032.hdr.sgml : 20120314
<ACCEPTANCE-DATETIME>20110930130113
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000887396-11-000032
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20110930

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EMPIRE PETROLEUM CORP
		CENTRAL INDEX KEY:			0000887396
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				731238709
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4444 E 66TH STREET
		STREET 2:		LOWER ANNEX
		CITY:			TULSA
		STATE:			OK
		ZIP:			74136-4207
		BUSINESS PHONE:		918-488-8068

	MAIL ADDRESS:	
		STREET 1:		4444 E 66TH STREET
		STREET 2:		LOWER ANNEX
		CITY:			TULSA
		STATE:			OK
		ZIP:			74136-4207

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICOMM RESOURCES CORP
		DATE OF NAME CHANGE:	19951115

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICOMM CORP
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; text-align: center"><IMG SRC="image_001.jpg" ALT="" STYLE="position: fixed; left: 3.5; right: 3.5"><BR></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; text-align: center">September 30, 2011</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; text-align: center">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; text-align: justify; margin-bottom: 0pt"><BR>
Mr. H. Roger Schwall, Assistant Director</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; text-align: justify; margin-bottom: 0pt">Securities and Exchange Commission</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; text-align: justify; margin-bottom: 0pt">Division of Corporation Finance<BR>
100 F Street, NE<BR>
Washington, D.C. 20549<BR></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; text-align: justify; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; text-align: justify; margin-bottom: 0pt; text-indent: 22pt">Re: <B>
Empire Petroleum Corporation</B></P>



<P STYLE="font: bold 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 44pt; margin-bottom: 0pt">Form 10-K for Fiscal Year Ended December
31,2010</P>

<P STYLE="font: bold 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 0pt; text-indent: 44pt">Filed March <FONT STYLE="font-size: 12pt">23,
</FONT>2011</P>

<P STYLE="font: bold 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 44pt; margin-bottom: 0pt">Form 10-Q for Quarterly Period Ended
June 30,2011</P>

<P STYLE="font: bold 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 44pt; margin-bottom: 0pt">Filed August 12, 2011</P>

<P STYLE="font: bold 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 44pt">File No. 001-16653</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">Dear Mr. Schwall:</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-indent: 132pt; text-align: justify"></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; margin-left: 0pt; text-indent: 22pt; text-align: justify">In connection with your review of the above-captioned filing and our response to your comment letter as set forth in that certain
letter of Conner <FONT STYLE="font-size: 11pt">&amp; </FONT>Winters, LLP, addressed to the Securities and Exchange Commission
and dated September 30, 2011, Empire Petroleum Corporation (the <FONT STYLE="color: #676B69">&quot;Company&quot;) </FONT>acknowledges
that:&nbsp;</P>


<UL>

<LI>the Company is responsible for the adequacy and accuracy of the disclosure in the filing;</LI>

<LI>&nbsp;</LI>

<LI>





staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking action
with respect tothe filing; and</LI>

<LI>&nbsp;</LI>

<LI>







the Company 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.</LI>





</UL>



<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 0pt; text-indent: 88pt"></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 0pt; text-indent: 88pt">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 0pt; text-indent: 22pt">Please feel free to call me at (918) 488-8068 at any time.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 0pt; text-indent: 154pt"><BR></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 0pt; text-indent: 220pt">Sincerely,</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 0pt; text-indent: 220pt">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 0pt; text-indent: 220pt">/s/
Albert E. Whitehead</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 0pt; text-indent: 220pt">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 0pt; text-indent: 220pt">Albert
E. Whitehead</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 0pt; text-indent: 220pt">Chief
Executive Officer</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 0pt; text-indent: 0pt">cc:
Ryan Sacra, Conner &amp; Winters, LLP</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 0pt; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 0pt; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 0pt; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; margin-bottom: 0pt; text-indent: 0pt">&nbsp;<BR> 4444 E. 66th Street &bull; Lower Level Annex &bull; Tulsa, OK 74136-4207 &bull;
918-488-8068 &bull; (918) 488<FONT STYLE="color: #414236">-</FONT>1530</P>












<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
