The Hard X-ray Telescope (HXT: Kosugi et al. 1991) onboard Yohkoh has observed that, in impulsive solar flares, a hard X-ray source is located above the apex of a soft X-ray flaring loop, in addition to double footpoint sources (Masuda et al. 1994, 1995). This observation suggests that flare energy-release, probably magnetic reconnection, takes place not in the soft X-ray loop but above the loop. It is important to derive the hard X-ray spectrum of the above-the-looptop source accurately in order to understand how electrons are energized there. The above-the-looptop source was most clearly observed during the 13 January 1992 flare. However, the count rate, especially in the H-band (53–93 keV), is too small to synthesize high-quality images and to derive an accurate spectrum.