There are still debates whether particle acceleration in solar flares may occur due to interruption of electric currents flowing along magnetic loops. To contribute to this problem, we performed the first statistical study of relationships between flare hard X-ray (HXR; 50 − 100 keV) sources observed by the Ramaty High-Energy Solar Spectroscopic Imager (RHESSI) and photospheric vertical electric currents (PVECs, j r ) calculated using vector magnetograms obtained with the Helioseismic and Magnetic Imager (HMI) on-board the Solar Dynamics Observatory (SDO). A sample of 48 flares, from C3.0 to X3.1 class, observed in central part of the solar disk by both instruments in 2010-2015 was analyzed. We found that ≈ 70% of all HXR sources overlapped with islands or ribbons of enhanced (|j r | 10 4 statampere cm −2 ) PVECs. However, less