<SEC-DOCUMENT>0000887396-12-000001.txt : 20120314
<SEC-HEADER>0000887396-12-000001.hdr.sgml : 20120314
<ACCEPTANCE-DATETIME>20120105095712
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000887396-12-000001
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20120105

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: 0"><IMG SRC="image_001.jpg" ALT=""></P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%"></TD>
    <TD STYLE="width: 50%"><FONT STYLE="font: 9pt Times New Roman, Times, Serif">&nbsp;Conner &amp; Winters, LLP</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><FONT STYLE="font: 9pt Times New Roman, Times, Serif">&nbsp;J. Ryan Sacra | Attorney at Law</FONT></TD>
    <TD><FONT STYLE="font: 9pt Times New Roman, Times, Serif">&nbsp;4000 One Williams Center | Tulsa, OK 74172-0148</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><FONT STYLE="font: 9pt Times New Roman, Times, Serif">&nbsp;p (918) 586-8528 | f (918) 586-8628 | rsacra@cwlaw.com</FONT></TD>
    <TD><FONT STYLE="font: 9pt Times New Roman, Times, Serif">&nbsp;p (918) 586-5711 | f (918) 586-8982 | cwlaw.com</FONT></TD></TR>
</TABLE>

<P STYLE="font: 8pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-indent: 0pt; text-align: justify">&nbsp;&nbsp;</P>

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

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">January 5, 2012</P>

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

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

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

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

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

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

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

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 22pt; text-align: justify">&#9;<B>Re:</B>&#9;<B>Empire Petroleum Corporation</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 22pt; text-align: justify; text-indent: 0.5in"><B>Amendment No. 2 to Form
10-K for Fiscal Year Ended December 31, 2010</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 22pt; text-align: justify; text-indent: 0.5in"><B>Filed December 14, 2011</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 22pt; text-align: justify; text-indent: 0.5in"><B>File No: 1-16653</B></P>

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

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

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&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, we offer the following response to the comment and request contained in your December 27,
2011 letter to Albert E. Whitehead of Empire Petroleum Corporation (the &ldquo;Company&rdquo;). To facilitate your review of our
response, we have restated your comment followed by our response.</P>

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

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Amendment No. 2 to Form 10-K for Fiscal Year
Ended December 31, 2010</U></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-size: 9pt">1.</FONT><FONT STYLE="font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 9pt"><I>We note your response to comment 2 from our letter dated November 18, 2011.&nbsp; However,
we also note that you have omitted from certain of the newly filed exhibits the schedules and exhibits to the relevant agreements.&nbsp;
For example, we note that you have not filed the schedules to the agreements filed as Exhibits 10.16 and 10.17, or the exhibits
to the agreement filed as Exhibit 10.20.&nbsp; Please re-file such agreements in full to include all schedules and exhibits.</I></FONT></P>

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

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify">The Company undertakes to file the
relevant agreements in full with its Annual Report on Form 10-K for the fiscal year ended December 31, 2011 to include all schedules
and exhibits.</P>

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

<P STYLE="font: 9pt 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 comment. To expedite the conveyance of additional comments, please
feel free to call me at (918) 586-8528 at any time.</P>

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

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 220pt">Yours very truly,</P>

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

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

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

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 220pt">/s/ J. Ryan Sacra</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 220pt">&nbsp;J. Ryan Sacra</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 220pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 220pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt 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">cc:&nbsp;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">Empire Petroleum Corporation&nbsp;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt 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">Albert E. Whitehead&nbsp;</TD></TR></TABLE>


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="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>

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