Day
Edwards
Federman
Propester &
Christensen P.C.                                 Attorneys and Counselors at Law

                                August 27, 1996

VIA ELECTRONIC TRANSMISSION

Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549

Attn: Office of Chief Analyst; Filing Desk

     RE: TENGASCO, INC.; FORM 10-SB, FILE NO. 000-20975

Ladies and Gentlemen:

     On behalf of Tengasco,  Inc., a Tennessee  corporation (the "Company"),  we
hereby request that the Company's registration statement on Form 10-SB, File No.
000-20975 (the "Registration Statement"), filed with the Securities and Exchange
Commission on July 3, 1996, be withdrawn.  The Company  currently  does not meet
either the asset size or number of  shareholder  thresholds  of Section 12(g) of
the  Securities  Exchange Act of 1934, as amended (the  "Exchange  Act"),  which
would  require  the  filing  of  a  registration   statement   under  such  act.
Additionally,  since the Company anticipates filing, within the next few months,
a  registration  statement  under the  Securities  Act of 1933, as amended,  the
Company intends to file,  concurrently therewith, a registration statement under
the Exchange Act on Form 8-A.

     If you  have  any  questions  regarding  the  foregoing,  please  call  the
undersigned at (405)239-2121.

                           Very truly yours,
                           Day, Edwards, Federman, Propester & Christensen, P.C.


                           /s/ Jeanette C. Timmons
                           Jeanette C. Timmons

cc: Richard K. Wulff, Assistant Director, Small Business Operations
    Rani E. Doyle, Esq. [Mail Stop 3-10]


2900 Oklahoma Tower      210 Park Avenue      Oklahoma City, Oklahoma 73102-5605
                            Telephone (405)239-2121