# EDGAR Filing Document

**Accession Number:** 0001726126
**File Stem:** 0000000000-23-000821
**Filing Date:** 2023-1
**Character Count:** 3415
**Document Hash:** d1d70eec5ee845379e8bf955cf8729db
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000821.hdr.sgml**: 20230310

**ACCESSION NUMBER**: 0000000000-23-000821

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230125

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Epsilon Energy Ltd.
- **CENTRAL INDEX KEY:** 0001726126
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** A0
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 16945 NORTHCHASE DR.,
- **STREET 2:** SUITE 1610
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77060
- **BUSINESS PHONE:** 281-670-0002

**MAIL ADDRESS:**
- **STREET 1:** 16945 NORTHCHASE DR.,
- **STREET 2:** SUITE 1610
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77060

## Text-Extract

```

United States securities and exchange commission logo

                 January 25, 2023

       Jason Stabell
       Chief Executive Officer
       Epsilon Energy Ltd.
       16945 Northchase Drive, Suite 1610
       Houston, Texas 77060

                                                        Re: Epsilon Energy Ltd.
                                                            Registration
Statement on Form S-3
                                                            Filed January 17,
2023
                                                            File No. 333-269267

       Dear Jason Stabell:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

              Please contact Claudia Rios, Staff Attorney, at (202) 551-8770
or, in her absence,
       Mitchell Austin, Acting Legal Branch Chief, at (202) 551-3574 with any
questions.

                 Sincerely,

                 Division of Corporation Finance

                 Office of Energy & Transportation
       cc:                                              David R. Earhart, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 25, 2023

Jason Stabell
Chief Executive Officer
Epsilon Energy Ltd.
16945 Northchase Drive, Suite 1610
Houston, Texas 77060

**Re: Epsilon Energy Ltd.**
**Registration Statement on Form S-3**
**Filed January 17, 2023**
**File No. 333-269267**

Dear Jason Stabell:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Claudia Rios, Staff Attorney, at (202) 551-8770 or, in her absence, Mitchell Austin, Acting Legal Branch Chief, at (202) 551-3574 with any questions.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation

cc: David R. Earhart, Esq.