<SEC-DOCUMENT>0000887396-11-000031.txt : 20120314
<SEC-HEADER>0000887396-11-000031.hdr.sgml : 20120314
<ACCEPTANCE-DATETIME>20110930125915
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000887396-11-000031
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>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 11pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"><IMG SRC="image_001.gif" ALT="CW Logo">&nbsp;</P>

<P STYLE="margin-top: 0; text-align: justify; margin-bottom: 0; font: bold 20pt Courier New, Courier, Monospace; text-transform: uppercase"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="LEFT" STYLE="width: 80%">
<TR>

</TR>
</TABLE>

<P STYLE="margin-top: 0; text-align: justify; margin-bottom: 0; font: bold 20pt Courier New, Courier, Monospace; text-transform: uppercase"></P>

<P STYLE="margin: 0">&nbsp;<FONT STYLE="letter-spacing: 0.1pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Tw Cen MT Condensed,sans-serif; margin: 0 0 10pt"><FONT STYLE="letter-spacing: 0.1pt">4000 One Williams Center
| Tulsa, OK 74172-0148 | p 918-586-5711 | f 918-586-8982 | cwlaw.com</FONT></P>

<P STYLE="font: 11pt Tw Cen MT Condensed,sans-serif; margin: 0 0 10pt">J. Ryan Sacra | Attorney at Law<BR>
p 918-586-8528 | f 918-586-8628 | rsacra@cwlaw.com</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">September 30, 2011</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Mr. H. Roger Schwall, Assistant Director</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">100 F Street, NE</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&#9;Re:&#9;<B>Empire Petroleum Corporation</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Form 10-K for Fiscal Year Ended December
31, 2010</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Filed March 23, 2011</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Form 10-Q for Quarterly Period Ended June
30, 2011</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Filed August 12, 2011</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>File No. 001-16653</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Dear Mr. Schwall:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In connection with your
review of the above-captioned filing, we offer the following responses to the comments and requests contained in your September
19, 2011 letter to Albert E. Whitehead of Empire Petroleum Corporation (the &ldquo;Company&rdquo;). To facilitate your review of
our responses, we have restated each of your comments followed by our response.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Form 10-K for Fiscal Year Ended December
31, 2010</U></P>

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">1.&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><I>We note your disclosure at page 13 that your primary business is the exploration
and development of oil and gas interests. Please revise your disclosure to provide all the information required by Subpart 1200
of Regulation S-K. In this regard, we note the definition of &ldquo;oil and gas producing activities&rdquo; under Rule 4-10(a)(16)
of Regulation S-X. For example, and without limitation, please disclose the remaining terms of your leases and concessions, if
material. See Item 1208(b) of Regulation S-K.&nbsp;</I></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><I>&nbsp;&nbsp;</I></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">In accordance with your comment, the Company is filing today an amended Annual Report on Form
                                                                                    10-K/A for the fiscal year ended December 31, 2010 that includes the remaining terms of its leases and
                                                                                    concessions.&nbsp;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">&nbsp;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">2.&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><I>Please ensure that all documents intended to be filed as exhibits are correctly
filed as exhibits. In this regard, we note that your officer certifications are not filed as exhibits, but are instead attached
to the body of your Form 10-K.&nbsp;</I></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">&nbsp;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">In accordance with your comment, the Company is filing today an amended Annual Report on Form
                                                                                    10-K/A for the fiscal year ended December 31, 2010 that correctly files as exhibits all items that are intended to be filed
                                                                                    as exhibits, including officer certifications.&nbsp;</TD></TR></TABLE>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Business, page 3</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">3.&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><I>We note your disclosure at page six that the Tensleep is an excellent oil reservoir
with the potential of 700 barrels of oil per acre foot recovery. We also note your disclosure at page six that engineering studies
have estimated the reserve potential of the prospect at between 1 million to 4 million barrels of oil. Please provide to us independent,
third-party support with respect to such statements, or remove such statements from your disclosure.&nbsp;</I></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right"></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">&nbsp;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">In accordance with your comment, the Company has provided you with the requested
                                                                                    third-party support. Nevertheless, the Company is filing today an amended Annual Report on Form 10-K/A for the fiscal year
                                                                                    ended December 31, 2010 that removes such statements.&nbsp;</TD></TR></TABLE>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Market for Registrant&rsquo;s Common Equity,
Related Stockholder Matters&hellip;, page 8</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">4.&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><I>We note your disclosure that your common stock is traded on NASDAQ&rsquo;s over-the-counter
bulletin board system. However, this does not appear to be consistent with the information set forth on the website of the OTC
Bulletin Board at http://www.otcbb.com/static/symbol.stm. Such website suggests that your common stock is not quoted on the OTC
Bulletin Board. Please advise</I>.&nbsp;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">&nbsp;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">The Company&rsquo;s common stock is traded on the OTCQB. See
                                                                                  http://www.otcmarkets.com/stock/empr/quote. In accordance with your comment, the Company is filing today an amended Annual
                                                                                  Report on Form 10-K/A for the fiscal year ended December 31, 2010 to disclose that the Company&rsquo;s common stock is
                                                                                  traded                                                                                   on the OTCQB.&nbsp;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">&nbsp;</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><U>Item 9A.
Controls and Procedures, page 17</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">5.&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><I>We note that the revisions to your future filings as proposed in your correspondence
dated September 17, 2008 are not reflected in your annual report for the year ended December 31, 2010; as such, we reissue the
comments in our comment letter dated September 10, 2008.&nbsp;</I></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><I>&nbsp;</I></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right; padding-left: 22pt; padding-right: 22pt"><I>a.&nbsp;</I></TD><TD STYLE="width: 5pt; padding-left: 22pt; padding-right: 22pt"></TD><TD STYLE="text-align: justify; padding-left: 22pt; padding-right: 22pt"><I>Please revise your future filings to state whether there were any changes in your
internal controls over financial reporting identified in connection with your evaluation of disclosure controls and procedures,
which occurred during your last fiscal quarter (the fourth fiscal quarter in the case of an annual report) that have materially
affected, or are reasonably likely to materially affect, your internal control over financial reporting.&nbsp;</I></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><I>&nbsp;</I></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right; padding-left: 22pt; padding-right: 22pt"><I>b.&nbsp;</I></TD><TD STYLE="width: 5pt; padding-left: 22pt; padding-right: 22pt"></TD><TD STYLE="text-align: justify; padding-left: 22pt; padding-right: 22pt"><I>Please revise your disclosure in future filings to more clearly state whether or
not you have concluded that internal control over financial reporting is effective, as opposed to disclosing that you &ldquo;believe&rdquo;
that it is effective.&nbsp;</I></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><I>&#9;We refer
you to Item 308 of Regulation S-K for further guidance.</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-size: 12pt">a.</FONT><FONT STYLE="font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">The Company&rsquo;s disclosure in future filings (including the Form 10-K/A discussed herein)
will be revised to state whether there were any changes in the Company&rsquo;s internal controls over financial reporting indentified
in connection with its evaluation of disclosure controls and procedures, which occurred during the Company&rsquo;s last fiscal
quarter (the fourth fiscal quarter in the case of an annual report) that have materially affected, or are reasonably likely to
materially affect, the Company&rsquo;s internal control over financial reporting.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-size: 12pt">b.</FONT><FONT STYLE="font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">The Company&rsquo;s disclosure in future filings (including the Form 10-K/A discussed herein)
will be revised to more clearly<I> </I>state whether or not the Company has concluded that internal control over financial reporting
is effective, as opposed to disclosing that it &ldquo;believes&rdquo; that it is effective.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><U>Exhibits</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">6.&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><I>Please file all material agreements required by Item 601(b)(10) of Regulation S-K.
For example, and without limitation, we note your reference at page five to agreements related to your Gabbs Valley Prospect.&nbsp;</I></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><I>&nbsp;&nbsp;</I></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">In accordance with your comment, the Company is filing today an amended Annual Report on
                                                                                  Form                                                                                     10-K/A for the fiscal year ended
                                                                                  December 31, 2010 that includes the only additional material agreement to which the Company is a party
                                                                                  that is required to be filed by Item 601(b)(10) of Regulation S-K.&nbsp;</TD></TR></TABLE>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><U>Form 10-Q
for Fiscal Quarter Ended June 30, 2011</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><U>Exhibits
31 and 32</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">7.&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><I>Please amend your filing to date your certifications required by Exchange Act Rule
13a-14(a) or 15d-14(a) and Exchange Act Rule 13a-14(b) or 15d-14(b). Please note that these certifications must be signed by your
principal executive officer and principal financial officer as of the filing date. Please revise. Refer to Item 601(B)(31) and
Item 601 (B)(32) of Regulation S-K.&nbsp;</I></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">&nbsp;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">In accordance with your comment, the Company is filing today an amended Quarterly Report on
                                                                                  Form 10-Q/A for the period ended June 30, 2011 to date the certifications required by Exchange Act Rule 13a-14(a) or
                                                                                  15d-14(a) and Exchange Act Rule 13a-14(b) or 15d-14(b).&nbsp;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 17pt; text-align: right">&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">&nbsp;</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We would appreciate your
earliest possible review of this letter in response to your comments. To expedite the conveyance of additional comments, please
feel free to call me at (918) 586-8528 at any time.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 242pt">Yours very truly,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 242pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 242pt">&nbsp;/s/ J. Ryan Sacra</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 242pt">J. Ryan Sacra</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">cc:&#9;Empire Petroleum Corporation</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Albert E. Whitehead</P>


<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.gif
M1TE&.#EAV@`^`/<``/______S/__F?__9O__,___`/_,___,S/_,F?_,9O_,
M,__,`/^9__^9S/^9F?^99O^9,_^9`/]F__]FS/]FF?]F9O]F,_]F`/\S__\S
MS/\SF?\S9O\S,_\S`/\`__\`S/\`F?\`9O\`,_\``,S__\S_S,S_F<S_9LS_
M,\S_`,S,_\S,S,S,F<S,9LS,,\S,`,R9_\R9S,R9F<R99LR9,\R9`,QF_\QF
MS,QFF<QF9LQF,\QF`,PS_\PSS,PSF<PS9LPS,\PS`,P`_\P`S,P`F<P`9LP`
M,\P``)G__YG_S)G_F9G_9IG_,YG_`)G,_YG,S)G,F9G,9IG,,YG,`)F9_YF9
MS)F9F9F99IF9,YF9`)EF_YEFS)EFF9EF9IEF,YEF`)DS_YDSS)DSF9DS9IDS
M,YDS`)D`_YD`S)D`F9D`9ID`,YD``&;__V;_S&;_F6;_9F;_,V;_`&;,_V;,
MS&;,F6;,9F;,,V;,`&:9_V:9S&:9F6:99F:9,V:9`&9F_V9FS&9FF69F9F9F
M,V9F`&8S_V8SS&8SF68S9F8S,V8S`&8`_V8`S&8`F68`9F8`,V8``#/__S/_
MS#/_F3/_9C/_,S/_`#/,_S/,S#/,F3/,9C/,,S/,`#.9_S.9S#.9F3.99C.9
M,S.9`#-F_S-FS#-FF3-F9C-F,S-F`#,S_S,SS#,SF3,S9C,S,S,S`#,`_S,`
MS#,`F3,`9C,`,S,```#__P#_S`#_F0#_9@#_,P#_``#,_P#,S`#,F0#,9@#,
M,P#,``"9_P"9S`"9F0"99@"9,P"9``!F_P!FS`!FF0!F9@!F,P!F```S_P`S
MS``SF0`S9@`S,P`S````_P``S```F0``9@``,P``````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M`````````````````````"P`````V@`^```(_P`!"!Q(D&"```43*ES(L*'#
MAQ`C2IQ(L:+%BQ01$B2!L:/'CR!#BAQYD81)CB13JES)LB7%DTZ</,E#D^83
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M*OT"F1=((*70-^"!`P+X!'@((BA>1"M8H0<@>E@!8$,D@!6;,-A5M)T*3]T'
M#32LD.C=B*4`<J%`"Y:('HG0E+(B`.=Y9T5[WM4WT`K?!0*B0MVQ<N-`@9@X
MHHGH63,D`("\B)Z+#S;TQ(!62!B(A0_9%ELPGC`GD9<MR?<=-*L\F2-I[KGX
M)(Q"%E1CC$\HY!Z9]B$)"',D?+<DC2>:B=Z2<YII)"N!@`G`=OD)5-Z5:N4A
MG3!V[2:B=ZL\H0)'V[FH8X!]YH?IE.BQ-Y`>1I;"7)JEV/?DG@,%&2>1WNG_
M\81RM!I'4)I7UIJFC0R9MR=_5A@*``F/Q89,:JV16N*F]@VHZG>O%K2KJ:,.
MRBRGX#VKYHRED+AGD:S`!Q&XUPJDPHGE#F3>BGH4VI`*Q0;#H;!Z\3BBNPJM
M&*BH<NH)ZXNLSIGJCF8F.A`)W4'S+8GB/F0%B>D"L"N8]^U9L4-.P+8A$KLI
MR\J,"_&8HT,)#TPCQ("8R*_$)9I\:(FK[!K(`025V2:1$$>$ZT)5?!<?A?I%
M:#!#3B"S92<<LT3OL$OS2:A$(K,2+8YDZE>DPBLD_)^Z+:L:HPJ[[KF*MP2!
MV[!##\>X4(T1"U2Q<8`,S=`31O^6=$DGP97WWG'M_^W4?@FSVM"N('O-BJ@U
M`O*R=]2RK#;!WG%4X^&*!OEMC_05.&"!%Y(*3;I/E&G-V0D)367A!3TA76AW
M6Y2''C6];A(4>L#>2>U/:%>[4E;)"J8*W2HLD1Z4TBLR-(B/S'*)XB[XN-N4
M@G@?I>,AS.N_?0[*RH\"*5M*E1$^85Z?J"/:;K`%V9J0ZD>W7M$<?@5#2AZY
M'SH74O4?/)-1>7"?4)YDTUGQ''*\5YD->S=RGLOL58H?'<]=W;J90";G)^]<
M*&U(<M+'%J*"*N1*:%;@WGU6IBCVV:TS&CM69M;RE_S%A2W(H`YYT"61GI$(
M=0+IF7<,J#P`J&!R'>P:Y/^VQS7F(8Q$*V-;K6@E+>VA9Q4JBD^N%.4KE*Q+
M(:I;';)>TI?8R&$C\.O20DAP"<ATB"%`A-")!.<F%_U+<02#&/'`HYWH$21E
M-HI@$J_G,"C5;EH.29!]?'4H1BG$"7_9T!<[DK&_R'!88)D#>7K3B:4]`48W
M\A]#@L0*0T5M4VR3UHELUKC%;>U@@;#&V*!5MEA%Q'/,:I$$2V?(05[)"E'<
M3V$V]$B+$.LOP`&`;<2XD(PA8PY-VU9[]I2FSX%,3#?\5[D"U</%R2A]J_27
M-'6&(C>I+&2UM*7<XN*HHS6M(8C\BR0%,H=D('.,;+F,&EW$JDQ=@UDULL8X
MJV#_LW"5[5X*F=SS7A;-]%FC3PL3'D0>]K2-G"=&7KK/.`-$)?+`;TO"B-,Y
M=?F7+IDD*9@9XU7>^4KT!`(05:)@)W<$KAQ5*6XG@@8<1\5';65KB"#S&.6P
MUZ`&`2IG!=$A*V8JK2OY#VQ7BAL;AX4$C<FKEQ5AX5]P4C1B'C(I9USHBS((
MGA5-JD0CRAZ6_ODYGH&UE/;:8$`/JM`)LLE(1KK&DF#9+^^0T&V^FE6$SF><
M\XVQB_+RA`LMTE1'(F$H4WOA_#;*TC&9Z'N]HF!8`Y%8@32IH7*"6!W34[BH
M74BE7.4C0]/%'Q<]4T`'DA5+<QD7+1GK+8SE#6!$DQ1#_V5(L!A9015J5Z'E
M)`>7**U"^?3:D!4\86K*N:M]B#N0XQK7.'IUKG-W]-R0S6JL^8J0^NR#NK74
M[1B!B:VBJ$H*WPCCF(:B6R6;PUZ?/*$3WPWFEV3'%_/*EYS(H$U[]^L2JI!B
M2TC9XAA)<%A24(MN\EIO,4EQ&?'R]\%?<@)\0^,)K8`I;TA@"U$B]4O`&&H.
MBW4PA$>L%@F'I:-Y<`)F_)9AJR2%%'/(7W3DE=6#7463),[Q1TP"0]]DI2M=
M<7%2SAN9U/P2,GE8,.ET5J6E'JK)\6DR@")4I?1!>7#@VU&3M\SE+0^D!%T.
M<Y6UW.4J5&E6!$1MEJ/JF<C\A?_(R"#*5;(RFA4^89>&J3%?2%'9Y+#B&I%;
MVW<*=S6IX:R@`3*1DWET#241B:VA=1)*+GFD2EO:@EPCT4'!:HV#TN>9YP&T
M=ZP!,1R2ARIY&$M25JV4L80%#W];"RDH*8PD%V28#IZC6@MR+FTFI!0'Q:?/
M;H6>/B].@H$0=06?A)*H+=M%W-O5LV=Y*$X*BMHO(3`25GR2%X^"-$TEA6DZ
M2AJ^'.LBG\R72=5=T\NN`DU/>J:OW5,@0D4P/>HIA7\,)DOU$.C?#<I,,PF4
MN3>Q$GM#M5*G0(*<U_AFD<."WUOD\.8SWA;'$*I1*0=R6>HE1->?'6`1>\3N
M6>J'(X'_PA*(+M5<7^?K5B8Z>6-`U<,'7BA"A#)U20H;&I1D2(49<F1F0+S.
MBQ`N+F:Z:YG*VLKTP'M,F!WBHM<8G^\H%T>8+ATG]</0G095YQBIK[PT6M63
ME-,3@OFHN#L2-=+)TD5$/3:K:O1N8J^IGBY/7=Z?A3R)'+VN:@T4V$E"E6)Y
MM"\D;:12@+)8CVB\C8125MU'OB*Z/UU(6]?6U$NT>:_W,>L)V=6K9#E.$?_$
M\"IF\`I[`QC,=(+/'_G[L)9NH1--+4CELCS,([>K4\J]ZIP'OI#.*?N"S!$:
M08OI%-VKL4Y<XIBI*XPPY%`9!;/].PT+%(@>NJFH"4[WZB+1_[M)@$=]2GUN
M>Q^B@7H:SN7MFB!"+677740?[+;DYUM">UQV:2R(.QZH?,)TNF9%,9<0X)=H
MG.5#0:)0WE=U`51R4(<>]R1*.U0K3Z!K;84M$>A/_?4$_Y5@#<<6TF%5'G%T
MUG,S49,\44=33K=[1'1LAM:`(9-^T+,F:E)-[N<G1A(E]M%Q3^)[*V$;/J9?
M&[%+T!<2#>@\NW9`,FA\XH<F)L(]0K4]>5)3Z4.#QW9+8D:!,>4B2.)D>/50
M,#)14S$4'H8G??$5IA=0R\(DU90F[R94&"=Y4!AH'(<N35@Z6)B':/,=_@$>
MK+!I;9,ONY*!*4$"'@AC7D)@6$%2(?\A>C9C,5872@KA,77X?B>S+%0W@U;(
M=U=75Y6R',;1)Q@W."1W?\)A6T-18Q[Q21[72I]C=0LQ@"[H57[2>9WWB:$W
M:/#W6,Q1B@(108,8$L>E%H,5$I(U34_20+/X'9>(8RWRA<(W=0_H,`5X1YLX
M$#]$AL>S9#HV<IWH;!RH$!UWB22`8W#8B>?'B<.7$^=X*=)C=YA8A79U*Z+&
M6H4DB]^H;DCB)=;VB>58BX*V:;@H?("8'HR#'@!2?#4(40/13XP#"##U'2ZS
MCY#'=*$75I/'AG:(@"^8$,#C'7(%?(9H4\^&?)0G)P=E?BRH02TS>"/6=4ME
M+XZ&1G8T<H9,4@66,XT&.6T+R8NTY'(1`I'0<`W?`Y,C5AY5DEYK%C+*867;
J95U1N3[5%3+"M418R5U3J97VIRA4=F9(:9%B.99D699F>99HV1`!`0`[
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
