TEXT-EXTRACT 2 filename2.txt July 10, 2024 Richard Murphy Chief Executive Officer Enservco Corporation 14133 County Rd 9 Longmont, CO 80504 Re: Enservco Corporation Registration Statement on Form S-1 Filed June 28, 2024 File No. 333-280602 Dear Richard Murphy: 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 Michael Purcell at 202-551-5351 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Doug Holod