# EDGAR Filing Document

**Accession Number:** 0001006655
**File Stem:** 0001104659-23-023279
**Filing Date:** 2023-2
**Character Count:** 2614
**Document Hash:** cedc348b7b19e9dc8ea974bb56753013
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-023279.hdr.sgml**: 20230323

**ACCESSION NUMBER**: 0001104659-23-023279

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230217

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** EVOLUTION PETROLEUM CORP
- **CENTRAL INDEX KEY:** 0001006655
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **IRS NUMBER:** 411781991
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1155 DAIRY ASHFORD ROAD
- **STREET 2:** SUITE 425
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77079
- **BUSINESS PHONE:** 713-935-0122

**MAIL ADDRESS:**
- **STREET 1:** 1155 DAIRY ASHFORD ROAD
- **STREET 2:** SUITE 425
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77079

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NATURAL GAS SYSTEMS INC/NEW
- **DATE OF NAME CHANGE:** 20040817

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NATURAL GAS SYSTEMS, INC.
- **DATE OF NAME CHANGE:** 20040810

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** REALITY INTERACTIVE INC
- **DATE OF NAME CHANGE:** 19960301

![epclogo4qandksa02.jpg](tm236026d4_correspimg001.jpg)

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| | | |
|:---|:---|:---|
| **www.evolutionpetroleum.com** | **1155 Dairy Ashford Road, Suite 425, Houston, Texas 77079** | **713-935-0122** |

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February 17, 2023

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549

Attn: Michael Purcell

Re: Evolution Petroleum Corporation <br> Registration Statement on Form S-3 <br> File Number 333-265430

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Evolution Petroleum Corporation (the "Company") hereby requests that the effectiveness of the above-referenced registration statement on Form S-3 be accelerated so that it will become effective at 4:00 p.m. Eastern time on February 23, 2023, or as soon thereafter as practicable.

Please telephone the undersigned (713-201-0505) or Jeff M. Dobbs of Mayer Brown LLP (713-238-2697) if you have any questions with respect to the foregoing.

\* \* \*

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| EVOLUTION PETROLEUM CORPORATION | EVOLUTION PETROLEUM CORPORATION |
| By: | /s/ Ryan Stash |
| Name: Ryan Stash | Name: Ryan Stash |
| Title: Senior Vice President, Chief Financial Officer and Treasurer | Title: Senior Vice President, Chief Financial Officer and Treasurer |

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