EXHIBIT 10.24

NSAI Netherland, Sewell & Associates, Inc.
Worldwide Petroleum Consultants
Engineering * Geology * Geophysics * Petrophysics


                               February 14, 2011

Mr.  Brandon  W.  Hargett
High  Plain  Gas,  Inc.
3601  Southern  Drive
Gillette,  Wyoming  82717

Dear  Mr.  Hargett:

In  accordance  with  your  request, we have estimated the proved, probable, and
possible reserves and future revenue, as of December 31, 2010, to the High Plain
Gas,  Inc.  (HPG)  interest in certain coalbed methane properties located in the
Powder River Basin, Wyoming.  HPG acquired its interest in the majority of these
properties  in  2010.  We  completed our evaluation on February 14, 2011.  It is
our  understanding  that the proved reserves estimated in this report constitute
all of the proved reserves owned by HPG.  The estimates in this report have been
prepared  in  accordance  with  the  definitions  and  guidelines  of  the  U.S.
Securities  and  Exchange  Commission  (SEC)  and conform to the FASB Accounting
Standards Codification Topic 932, Extractive Activities-Oil and Gas, except that
per-well  overhead  expenses  are  excluded  for  operated properties and future
income  taxes  are  excluded  for  all  properties.  Definitions  are  presented
immediately  following this letter.  This report has been prepared for HPG's use
in  filing  with  the  SEC;  in  our opinion the assumptions, data, methods, and
procedures  used  in  the  preparation  of  this report are appropriate for such
purpose.

We estimate the gas reserves and future net revenue to the HPG interest in these
properties,  as  of  December  31,  2010,  to  be:

                             Gas Reserves          Future Net Revenue ($)
                      -------------------------  ---------------------------
                          Gross         Net                    Present Worth
Category                  (MCF)        (MCF)        Total         at 10%
--------------------  ------------  -----------  -----------  --------------
Proved Developed
  Producing              9,389,434    6,357,905    9,136,600       8,301,500
Proved Developed
  Non-Producing          7,474,463    5,253,624    9,137,900       7,167,900
Proved Undeveloped       4,093,289    2,613,872    3,194,500       1,393,200
                      ------------  -----------  -----------  --------------
 Total Proved           20,957,186   14,225,401   21,469,000      16,862,600

Probable Developed      31,041,451   15,973,270   29,558,600      22,564,200
Probable Undeveloped    87,752,757   55,580,483   78,061,800      33,702,000
                      ------------  -----------  -----------  --------------
 Total Probable        118,794,208   71,553,753  107,620,400      56,266,200

Possible Developed      27,490,451   06,862,488   14,471,700      10,383,500
Possible Undeveloped    95,848,508   62,726,123   80,437,500      33,829,600
                      ------------  -----------  -----------  --------------
 Total Possible        123,338,959   69,588,611   94,909,200      44,213,100

Gas  volumes  are  expressed  in  thousands  of  cubic  feet  (MCF)  at standard
temperature  and  pressure  bases.


<PAGE>
The  estimates  shown  in  this  report  are  for proved, probable, and possible
reserves.  This  report  does  not include any value that could be attributed to
interests  in  undeveloped  acreage  beyond  those  tracts for which undeveloped
reserves  have  been  estimated.  Reserves  categorization  conveys the relative
degree  of  certainty;  reserves  subcategorization  is based on development and
production status.  The estimates of reserves and future revenue included herein
have  not  been  adjusted  for  risk.

Future  gross revenue to the HPG interest is prior to deducting state production
taxes  and  ad  valorem taxes.  Future net revenue is after deductions for these
taxes,  future capital costs, and operating expenses but before consideration of
any  income taxes.  The future net revenue has been discounted at an annual rate
of  10  percent  to  determine its present worth, which is shown to indicate the
effect  of  time  on  the  value of money.  Future net revenue presented in this
report, whether discounted or undiscounted, should not be construed as being the
fair  market  value  of  the  properties.

For  the purposes of this report, we did not perform any field inspection of the
properties,  nor  did  we  examine  the mechanical operation or condition of the
wells and facilities.  We have not investigated possible environmental liability
related to the properties; therefore, our estimates do not include any costs due
to  such  possible  liability.  Also,  our  estimates do not include any salvage
value for the lease and well equipment or the cost of abandoning the properties.

Gas  prices  used in this report are based on the 12-month unweighted arithmetic
average of the first-day-of-the-month price for each month in the period January
through December 2010.  The average CIG Rocky Mountains spot price of $3.945 per
MMBTU  is  adjusted  by  area  for  energy content and transportation fees.  All
prices are held constant throughout the lives of the properties.  For the proved
reserves,  the  average  adjusted  gas  price  weighted  by  production over the
remaining  lives  of  the  properties  is  $3.162  per  MCF.

Lease  and  well  operating  costs  used  in  this report are based on operating
expense  records  of  HPG  and  the  previous  owners  of  the  properties.  For
nonoperated  properties,  these  costs  include  the  per-well overhead expenses
allowed  under  joint  operating  agreements along with estimates of costs to be
incurred  at  and  below the district and field levels.  As requested, lease and
well  operating costs for the operated properties include only direct lease- and
field-level  costs.  For all properties, headquarters general and administrative
overhead  expenses  of HPG are not included.  Lease and well operating costs are
held  constant  throughout  the  lives  of  the  properties.  Capital  costs are
included  as  required  for  workovers,  new  development  wells, and production
equipment.  The  future  capital  costs  are  held  constant  to  the  date  of
expenditure.

We  have  made  no  investigation  of  potential gas volume and value imbalances
resulting  from  overdelivery  or underdelivery to the HPG interest.  Therefore,
our  estimates of reserves and future revenue do not include adjustments for the
settlement  of  any  such imbalances; our projections are based on HPG receiving
its  net  revenue  interest  share  of  estimated  future  gross gas production.

The reserves shown in this report are estimates only and should not be construed
as exact quantities.  Proved reserves are those quantities of oil and gas which,
by analysis of engineering and geoscience data, can be estimated with reasonable
certainty  to  be  economically  producible;  probable and possible reserves are
those  additional  reserves  which are sequentially less certain to be recovered
than  proved  reserves.  Estimates  of  reserves  may  increase or decrease as a
result  of  market  conditions,  future  operations,  changes in regulations, or
actual  reservoir  performance.  In addition to the primary economic assumptions
discussed  herein, our estimates are based on certain assumptions including, but
not  limited  to,  that the properties will be developed consistent with current
development  plans,  that  the  properties will be operated in a prudent manner,
that  no  governmental  regulations  or controls will be put in place that would
impact  the  ability of HPG to recover the reserves, and that our projections of
future  production  will  prove  consistent  with  actual  performance.  If  the
reserves  are  recovered,  the  revenues therefrom and the costs related thereto
could  be  more  or  less  than  the estimated amounts.  Because of governmental
policies  and  uncertainties  of  supply  and  demand,  the  sales rates, prices
received  for  the  reserves, and costs incurred in recovering such reserves may
vary  from  assumptions  made  while  preparing  this  report.

For  the purposes of this report, we used technical and economic data including,
but  not  limited to, geologic maps, well test data, production data, historical
price  and  cost information, and property ownership interests.  The reserves in
this  report  have  been  estimated using deterministic methods; these estimates
have  been  prepared  in

<PAGE>
accordance  with  the Standards Pertaining to the Estimating and Auditing of Oil
and  Gas  Reserves Information promulgated by the Society of Petroleum Engineers
(SPE  Standards).  We  used  standard  engineering  and geoscience methods, or a
combination of methods, including performance analysis, volumetric analysis, and
analogy,  that  we  considered to be appropriate and necessary to categorize and
estimate  reserves  in  accordance  with  SEC  definitions  and  guidelines.  A
substantial  portion  of these reserves are for behind-pipe zones, non-producing
zones,  undeveloped  locations,  and  producing  wells  that  lack  sufficient
production  history  upon which performance-related estimates of reserves can be
based.  Therefore,  these  reserves  are based on estimates of reservoir volumes
and recovery efficiencies along with analogy to properties with similar geologic
and  reservoir  characteristics.  As  in  all aspects of oil and gas evaluation,
there  are  uncertainties  inherent  in  the  interpretation  of engineering and
geoscience  data; therefore, our conclusions necessarily represent only informed
professional  judgment.

The  data  used  in our estimates were obtained from HPG, previous owners of the
properties,  public  data  sources, and the nonconfidential files of Netherland,
Sewell  &  Associates,  Inc.  (NSAI)  and were accepted as accurate.  Supporting
geoscience, performance, and work data are on file in our office.  The titles to
the properties have not been examined by NSAI, nor has the actual degree or type
of  interest  owned  been  independently  confirmed.  The  technical  persons
responsible  for  preparing the estimates presented herein meet the requirements
regarding  qualifications,  independence,  objectivity,  and confidentiality set
forth in the SPE Standards.  We are independent petroleum engineers, geologists,
geophysicists,  and  petrophysicists;  we  do  not  own  an  interest  in  these
properties  nor  are  we  employed  on  a  contingent  basis.

                                 Sincerely,

                                 NETHERLAND, SEWELL & ASSOCIATES, INC.
                                 Texas Registered Engineering Firm F-002699


                                 By:/s/ C.H. (Scott) Rees III
                                 C.H. (Scott) Rees III, P.E.
                                 Chairman and Chief Executive Officer


By: /s/ Dan Paul Smith           By: /s/ John G. Hattner
-------------------------------  ------------------------------------------
Dan Paul Smith, P.E. 49093       John G. Hattner, P.G. 559
Senior Vice President            Senior Vice President


Date Signed:  February 14, 2011  Date Signed:  February 14, 2011

DWB:ART

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