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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>9999999997-08-005120.txt : 20080205
<SEC-HEADER>9999999997-08-005120.hdr.sgml : 20080205
<ACCEPTANCE-DATETIME>20080205101857
<PAPER>
ACCESSION NUMBER:		9999999997-08-005120
CONFORMED SUBMISSION TYPE:	ARS
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070930
FILED AS OF DATE:		20080204
DATE AS OF CHANGE:		20080205
EFFECTIVENESS DATE:		20080204

FILER:

	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:		ARS
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31759
		FILM NUMBER:		08023580

	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
</SEC-HEADER>
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<TYPE>ARS
<SEQUENCE>1
<FILENAME>9999999997-08-005120.paper
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This document was generated as part of a paper submission.
Please reference the Document Control Number 08023580 for access to the original document.
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