-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 F/rin/vA7jUoaXpQhvDUAuilKxFcS4q6TNTKR9AtzyaGmM86tQ/pyLagOLjOqVeC
 m6rB/Re/woPj5TV+yGoGLw==

<SEC-DOCUMENT>0000000000-09-026645.txt : 20090622
<SEC-HEADER>0000000000-09-026645.hdr.sgml : 20090622
<ACCEPTANCE-DATETIME>20090519111159
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-09-026645
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090519

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PANHANDLE OIL & GAS INC
		CENTRAL INDEX KEY:			0000315131
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				731055775
		STATE OF INCORPORATION:			OK
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		5400 NW GRAND BLVD
		STREET 2:		GRAND CENTRE STE 210
		CITY:			OKLAHOMA CITY
		STATE:			OK
		ZIP:			73112
		BUSINESS PHONE:		4059481560

	MAIL ADDRESS:	
		STREET 1:		5400 N GRAND BLVD
		STREET 2:		GRAND CENTRE STE 300
		CITY:			OKLAHOMA CITY
		STATE:			OK
		ZIP:			73112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PANHANDLE ROYALTY CO
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0000950134-08-022040
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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