CORRESP

      Tengasco, Inc. and Subsidiaries

Consolidated Statements of Loss

Years ended December 31,	2004			2003			2002
Revenues and other income
Oil and gas revenues	$	6,013,374		$	6,040,872		$	5,437,723
Pipeline transportation revenues		92,599			163,393			259,677
Interest Income		3,501			985			3,078
Total revenues and other income		6,109,474			6,205,250			5,700,478
Costs and expenses
Production costs and taxes		3,364,429			3,412,201			3,094,731
Depreciation, depletion and amortization
(Notes 4, 5 and 6)		2,067,566			2,308,007			2,413,597
General and administrative		1,177,183			1,486,280			1,868,141
Interest expense (Notes 9, 10 and 13)		1,367,180			1,120,738			578,039
Public relations		35,347			31,183			193,229
Professional fees		779,180			549,503			707,296
Loss on impairment of long-lived asset		-			495,000			-
Loss on sale of equipment, net		107,744			-			-
Total costs and expenses		8,898,629			9,402,912			8,855,033
Operating loss		(2,789,155	)		(3,197,662	)		(3,154,555	)
Gain from extinguishment of debt (Note 16)		336,820			-			-
Gain on Preferred Stock (Note 9)		458,310			-			-
Net loss attributable to common stockholders before
cumulative effects of a changes in accounting principle		(1,994,025	)		(3,197,662	)		(3,154,555	)
Cumulative effect of a change in accounting principle (Note 10)		-			(351,204	)		-
Cumulative effect of a change in accounting principle (Note 9)		-			365,675			-
Net loss		(1,994,025	)		(3,183,191	)		(3,154,555	)
Dividends on preferred stock (Note 9)		-			(268,389	)		(506,789	)
Net loss attributable to common stockholders	$	(1,994,025	)	$	(3,451,580	)	$	(3,661,344	)
Net loss attributable to common stockholders per shares
Basic and diluted:
Operations	$	(0.05	)	$	(0.27	)	$	(0.29	)
Cumulative effect of a change in accounting principle (Note 10)		-			(0.03	)		-
Cumulative effect of a change in accounting principle (Note 9)					0.03			-
Dividends on preferred stock					(.02	)		(.04	)
Total	$	(0.05	)	$	(0.29	)	$	(0.33	)
Weighted average shares outstanding		40,855,972			11,956,135			11,062,436

COVER

Tengasco, Inc.
10215 Technology Park, Suite 301
Knoxville, TN 37932-4307
865.675.1554
865.675.1621 (facsimile)

July 22, 2005

Mr.     H. Roger Schwall, Assistant Director, Division of Corporation Finance U.S. Securities and Exchange Commission VIA EDGAR FILING

Re: Tengasco, Inc., Your File No. 1-15555

Form 10-K for Fiscal Year Ended December 31, 2004, Filed March 31, 2005 Form 10-Q for Fiscal Quarter Ended March 31, 2005, Filed May 11, 2005

        Following our telephone discussion with Mr. Gary Newberry regarding the first of the five numbered items contained in your letter to Mark Ruth, CFO of Tengasco, Inc. dated July 13, 2005 we respond as follows to your comment number 1.

Your comment No. 1:

Financial Statements- Net loss after the cumulative effect of changes in accounting principles should be positioned before deducting dividends on preferred stock necessary to arrive at net loss attributable to common stockholders. [Page F-6 of Form 10-K]

Our response: We will amend as set out in the page attached to this letter.

Tengasco, Inc. acknowledges that it is responsible for the adequacy and accuracy of the disclosure in the filing, that SEC 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 it 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.

We will await any further comment from you with regard to item No. 1, before filing the amended pages of the Form 10-K as indicated both in this response and our previous letter to items 1, 2, 3, and 4 to enhance the overall disclosure already provided therein.

Very truly yours,

Tengasco, Inc.

BY: s/Jeffrey R. Bailey
JEFFREY R. BAILEY, President