# CORRESP — Epsilon Energy Ltd. (EPSN) (CIK 0001726126) > Epsilon Energy Ltd. (EPSN) (CIK 0001726126) → SEC staff · filed 2026-01-20 · ticker EPSN · SIC 1311 ## What is this A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters. ## Key facts - **Accession number:** 0001104659-26-004918 - **Form:** CORRESP - **Filer:** Epsilon Energy Ltd. (EPSN) (CIK 0001726126) - **CIK:** 0001726126 - **Ticker:** EPSN - **Filed:** 2026-01-20 - **SIC industry:** 1311 - **HQ:** Houston, TX ## Primary source PDF letter: https://www.sec.gov/Archives/edgar/data/1726126/000110465926004918/filename1.htm EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1726126&type=UPLOAD&dateb=&owner=include&count=40 ## Other comment-letter activity for Epsilon Energy Ltd. (EPSN) (CIK 0001726126) - CORRESP — 2026-01-20 — /comment-letter/0001104659-26-004917 - UPLOAD — 2026-01-16 — /comment-letter/0000000000-26-000671 - UPLOAD — 2026-01-16 — /comment-letter/0000000000-26-000672 ## Citation > US Securities and Exchange Commission, EDGAR CORRESP comment letter, Epsilon Energy Ltd. (EPSN) (CIK 0001726126) (CIK 0001726126), filed 2026-01-20, accession 0001104659-26-004918. Retrieved via MORVS 2026-11-15 from https://api.morvs.ai/comment-letter/0001104659-26-004918. --- *[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*