TEXT-EXTRACT 2 filename2.txt February 4, 2019 Lawrence D. Martin Chief Financial Officer Hallador Energy Company 1660 Lincoln Street, Suite 2700 Denver, CO 80264-2701 Re: Hallador Energy Company Form 10-K for Fiscal Year Ended December 31, 2017 Filed March 13, 2018 File No. 001-34743 Dear Mr. Martin: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Beverages, Apparel and Mining