December 1, 2011
Mr. H. Roger Schwall, Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re:Empire Petroleum Corporation
Amendment No. 1 to Form 10-K for Fiscal Year Ended
December 31, 2010
Filed September 30, 2011
Amendment No. 1 to Form 10-Q for Fiscal Quarter Ended
June 30, 2011
Filed September 30, 2011
File No. 001-16653
Dear Mr. Schwall:
In connection with your review of the above-captioned filing and your related comment letter dated November 18, 2011 to Albert E. Whitehead of Empire Petroleum Corporation (the “Company”), the Company respectfully requests an extension to submit a written response to such comment letter. The Company plans to submit a written response by December 15, 2011.
The Company acknowledges that:
- the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
- staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
- the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please feel free to call me at (918) 488-8068 at any time.
Sincerely,
/s/ Albert E. Whitehead
Albert E. Whitehead
Chief Executive Officer
cc: Ryan Sacra, Conner & Winters, LLP