# EDGAR Filing Document

**Accession Number:** 0001726126
**File Stem:** 0001558370-23-000915
**Filing Date:** 2023-2
**Character Count:** 2675
**Document Hash:** 1b17f4fccc2300319e7de061126b3745
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001558370-23-000915.hdr.sgml**: 20230310

**ACCESSION NUMBER**: 0001558370-23-000915

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230206

**FILER**: 

**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:** CORRESP

**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

February 6, 2023

#### Via EDGAR
U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

Attention: Mitchell Austin <br> Claudia Rios

---

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

---

---

| | | |
|:---|:---|:---|
| **Acceleration Request** | **Acceleration Request** | **Acceleration Request** |
|  | **Requested Date:** | **February 9, 2023** |
|  | **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. 333-269267) (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, | Sincerely, |
| EPSILON ENERGY LTD. | EPSILON ENERGY LTD. |
| By: | /s/ Andrew Williamson |
|  | Andrew Williamson |
|  | Chief Financial Officer |

---

cc: David R. Earhart <br> Gray Reed & McGraw LLP

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