<SEC-DOCUMENT>0000887396-11-000038.txt : 20120314
<SEC-HEADER>0000887396-11-000038.hdr.sgml : 20120314
<ACCEPTANCE-DATETIME>20111214114520
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000887396-11-000038
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20111214

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="margin-top: 0; text-align: center; margin-bottom: 0"><IMG SRC="image_004.jpg" ALT="">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

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

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">December 14, 2011</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">Mr. H. Roger Schwall, Assistant Director</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">100 F Street, NE</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Amendment No. 1 to Form 10-K for Fiscal Year
Ended </B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0pt; text-indent: 0.5in"><B>December 31, 2010</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Filed September 30, 2011</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Amendment No. 1 to Form 10-Q for Fiscal Quarter
Ended </B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0pt; text-indent: 0.5in"><B>June 30, 2011</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Filed September 30, 2011</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>File No. 001-16653</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">Dear Mr. Schwall:</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">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 &amp;
Winters, LLP, addressed to the Securities and Exchange Commission and dated December 14, 2011, Empire Petroleum Corporation (the
&ldquo;Company&rdquo;) acknowledges that:</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<UL TYPE="DISC" STYLE="margin-top: 0in">

<LI STYLE="text-align: justify; margin: 0; font-size: 9pt">the Company is responsible for the adequacy and accuracy of the disclosure
in the filing;</LI>

</UL>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<UL TYPE="DISC" STYLE="margin-top: 0in">

<LI STYLE="text-align: justify; margin: 0; font-size: 9pt">staff comments or changes to disclosure in response to staff comments
do not foreclose the Commission from taking any action with respect to the filing; and</LI>

</UL>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<UL TYPE="DISC" STYLE="margin-top: 0in">

<LI STYLE="text-align: justify; margin: 0; font-size: 9pt">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: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Please feel free to call
me at (918) 488-8068 at any time.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">Sincerely,</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">/s/ Albert E. Whitehead</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">Albert E. Whitehead</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">Chief Executive Officer</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">cc: Ryan Sacra, Conner &amp; Winters, LLP</P>


<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

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