# EDGAR Filing Document

**Accession Number:** 0001726126
**File Stem:** 0001104659-26-004917
**Filing Date:** 2026-1
**Character Count:** 2434
**Document Hash:** 440beda0aa610bfb9ed3f7059a7f6fbc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-004917.hdr.sgml**: 20260225

**ACCESSION NUMBER**: 0001104659-26-004917

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260120

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Epsilon Energy Ltd.
- **CENTRAL INDEX KEY:** 0001726126
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A0
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 500 DALLAS STREET
- **STREET 2:** SUITE 1250
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77002
- **BUSINESS PHONE:** 281-670-0002

**MAIL ADDRESS:**
- **STREET 1:** 500 DALLAS STREET
- **STREET 2:** SUITE 1250
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77002

January 20, 2026

***Via EDGAR***

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:Michael Purcell

**Re:** **Epsilon Energy Ltd.**

**Registration Statement on Form S-3**

**Filed January 13, 2026**

**File No. 333-292704**

**Acceleration Request**

**Requested Date:** **January 22, 2026**

**Requested Time:** **4:00 PM Eastern Time**

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Epsilon Energy Ltd. (the "**Company**") hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-292704) (the "**Registration Statement**") be declared effective at the "Requested Date" and "Requested Time" set forth above or as soon thereafter as practicable, or at such later time as the Company may request by telephone to the staff (the "**Staff**") of the Securities and Exchange Commission (the "**Commission**"). The Company hereby authorizes David R. Earhart of Gray Reed & McGraw LLP, counsel for the Company, to make such request on the Company's behalf.

The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to David R. Earhart of Gray Reed & McGraw LLP, at (469) 320-6041. Please direct any questions or comments regarding this acceleration request to David R. Earhart.

Sincerely,

EPSILON ENERGY LTD.

By: <u>/s/ Andrew Williamson</u> 

Andrew Williamson

Chief Financial Officer

cc: David R. Earhart

Gray Reed & McGraw LLP

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