Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - HALLADOR ENERGY COFinancial_Report.xls
EX-31.2 - SOX 302 CFO CERT - HALLADOR ENERGY COexh31wab.htm
EX-31.1 - SOX 302 CEO CERT - HALLADOR ENERGY COexh31.htm
EX-95 - MINE SAFETY - HALLADOR ENERGY COexh95.htm
EX-32 - SOX 906 CEO AND CFO CERT - HALLADOR ENERGY COexh32.htm
10-Q - FORM 10-Q - HALLADOR ENERGY COmarch2014q.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 March 31, 2014, and 2013, as indicated in our report dated May 2, 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 March 31, 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