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                 January 25, 2023

       Jason Stabell
       Chief Executive Officer
       Epsilon Energy Ltd.
       16945 Northchase Drive, Suite 1610
       Houston, Texas 77060

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

       Dear Jason Stabell:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

              Please contact Claudia Rios, Staff Attorney, at (202) 551-8770
or, in her absence,
       Mitchell Austin, Acting Legal Branch Chief, at (202) 551-3574 with any
questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Energy & Transportation
       cc:                                              David R. Earhart, Esq.