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8000 E. Maplewood Ave, Suite 130
Greenwood Village, CO 80111
Phone: 720-420-4460
www.tengasco.com
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January 29, 2021
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, NE
Washington, D.C. 20549
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Attn:
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Ms. Anuja A. Majmudar
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Re:
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Tengasco, Inc. (the “Registrant”)
Registration Statement on Form S-4, as amended
File No. 333-250019
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Ladies and Gentlemen:
Reference is made to the Registration Statement on Form S-4 (File No. 333-250019), filed by the Registrant with the Securities and
Exchange Commission (the “Commission”) on November 12, 2020, as amended by Amendment No. 1 filed with the Commission on December 31, 2020 and by Amendment No. 2 filed with the Commission on January 21, 2021 (as so amended, the “Registration
Statement”). Pursuant to Rule 461 of the Securities Act of 1933, as amended, the Registrant respectfully requests that the effective date for the Registration Statement be accelerated to February 2, 2021 at 4:30 p.m., Eastern Time or as soon
thereafter as practicable.
We request that we be notified of such effectiveness by telephone call to Kristin Lentz of Davis Graham & Stubbs LLP at (303)
892-7334.
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Sincerely,
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Tengasco, Inc.
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By:
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/s/ Michael J. Rugen
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Name:
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Michael J. Rugen
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Title:
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Chief Financial Officer and Interim Chief Executive Officer
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cc: Kristin Lentz, Davis Graham & Stubbs LLP
Amy R. Curtis, Thompson & Knight LLP
Beth di Santo, Esq., di Santo Law PLLC