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January 29, 2021

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, NE

Washington, D.C. 20549

Attn:	Ms. Anuja A. Majmudar
	Re:	Tengasco, Inc. (the “Registrant”) Registration Statement on Form S-4, as amended File No. 333-250019

               

Ladies and Gentlemen:

Reference is made to the Registration Statement on Form S-4 (File No. 333-250019), filed by the Registrant with the Securities and Exchange Commission (the “Commission”) on November 12, 2020, as amended by Amendment No. 1 filed with the Commission on December 31, 2020 and by Amendment No. 2 filed with the Commission on January 21, 2021 (as so amended, the “Registration Statement”). Pursuant to Rule 461 of the Securities Act of 1933, as amended, the Registrant respectfully requests that the effective date for the Registration Statement be accelerated to February 2, 2021 at 4:30 p.m., Eastern Time or as soon thereafter as practicable.

We request that we be notified of such effectiveness by telephone call to Kristin Lentz of Davis Graham & Stubbs LLP at (303) 892-7334.

cc:          Kristin Lentz, Davis Graham & Stubbs LLP

Amy R. Curtis, Thompson & Knight LLP

Beth di Santo, Esq., di Santo Law PLLC

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