Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - HALLADOR ENERGY COFinancial_Report.xls
EX-31.2 - EXHIBIT 31.2 - HALLADOR ENERGY COv385407_ex31-2.htm
EX-32 - EXHIBIT 32 - HALLADOR ENERGY COv385407_ex32.htm
EX-31.1 - EXHIBIT 31.1 - HALLADOR ENERGY COv385407_ex31-1.htm
EX-95 - EXHIBIT 95 - HALLADOR ENERGY COv385407_ex95.htm
10-Q - FORM 10-Q - HALLADOR ENERGY COv385407_10q.htm

 

Exhibit 15    Letter Regarding Unaudited Interim Financial Information

 

Hallador Energy Company

 

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of Hallador Energy Company for the periods ended June 30, 2014, and 2013, as indicated in our report dated August 1, 2014; because we did not perform an audit, we expressed no opinion on that information.

 

We are aware that our report referred to above, which is included in your Form 10-Q for the quarter ended June 30, 2014, is incorporated by reference in Registration Statement Nos. 333-163431 and 333-171778 of Hallador Energy Company on Form S-8.

 

We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

 

/s/ EKS&H LLLP

 

August 1, 2014

 

Denver, Colorado