# EDGAR Filing Document

**Accession Number:** 0001726126
**File Stem:** 0000000000-23-000377
**Filing Date:** 2023-1
**Character Count:** 2752
**Document Hash:** c83d74e1fb846c54b14565e2cc53da56
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000377.hdr.sgml**: 20230214

**ACCESSION NUMBER**: 0000000000-23-000377

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230113

**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 13, 2023

       Andrew Williamson
       Chief Financial Officer
       Epsilon Energy Ltd.
       16945 Northchase Drive
       Suite 1610
       Houston, TX 77060

                                                        Re: Epsilon Energy Ltd.
                                                            Form 10-K for the
Fiscal Year ended December 31, 2021
                                                            Filed March 24,
2022
                                                            File No. 001-38770

       Dear Andrew Williamson:

              We have completed our review of your filing. 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.

                      Sincerely,

                      Division of Corporation Finance

                      Office of Energy & Transportation

```

### 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 13, 2023

Andrew Williamson
Chief Financial Officer
Epsilon Energy Ltd.
16945 Northchase Drive
Suite 1610
Houston, TX 77060

**Re: Epsilon Energy Ltd.**
**Form 10-K for the Fiscal Year ended December 31, 2021**
**Filed March 24, 2022**
**File No. 001-38770**

Dear Andrew Williamson:

We have completed our review of your filing. 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.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation