SEC Comment Letter for Cheniere Energy, Inc. (LNG) (CIK 0000003570) (LNG) — Jan 2, 2014
Cheniere Energy, Inc. (LNG) (CIK 0000003570)
Date: Jan. 2, 2014 · CIK: 0000003570 · Accession: 0000000000-14-000070
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File numbers found in text: 001-16383
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January 2, 2014 Via E -mail H. Davis Thames Senior Vice President and Chief Financial Officer Cheniere Energy, Inc. 700 Milam Street, Suite 800 Houston, TX 77002 Re: Cheniere Energy, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed February 22, 2013 Form 10-Q for the Quarterly Period Ended September 30, 2013 Filed November 8, 2013 File No. 001-16383 Dear Mr. Thames : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not as sert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief