November 13, 2017
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: H. Roger Schwall, Assistant Director
|
Re: |
Request for Acceleration of Effectiveness of Registration Statement (the “Registration Statement”) on Form S-3 (File No. 333-221370) of Panhandle Oil and Gas Inc. (the “Company”) |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 3:00 PM Eastern Time on November 15, 2017, or as soon thereafter as is practicable.
Should the Commission have any questions or comments, please contact the undersigned at 405-945-6105 or Beverly Vilardofsky of Phillips Murrah P.C. at 405-552-2484.
Very truly yours,
PANHANDLE OIL AND GAS INC.
/s/ Paul F. Blanchard Jr.
Paul F. Blanchard Jr.
President and Chief Executive Officer
5400 N. Grand Blvd., Suite 300 ☒ Oklahoma City, OK 73112 ☒ Ph. (405) 948-1560 ☒ Fax (405) 948-2038
www.panhandleoilandgas.com