December 29, 2016

Via EDGAR

Mr. Jason Langford

Staff Attorney

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: Tengasco, Inc.

Registration Statement on Form S-1

Filed October 17, 2016

File No. 333-214149

Dear Mr. Langford:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Tengasco, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will be declared effective at 5:00 p.m. Eastern Standard Time on Friday, December 30, 2016, or as soon thereafter as is practicable.

Please advise Kristin L. Lentz of Davis Graham & Stubbs LLP at (303) 892-7334 when the order declaring the Registration Statement effective is signed.

Sincerely,

/s/ Michael J. Rugen

Michael J. Rugen

Chief Executive Officer

cc: Kristin L. Lentz, Davis Graham & Stubbs LLP