SEC Comment Letter for EQT Corp (EQT) (CIK 0000033213) (EQT) — Apr 26, 2012
EQT Corp (EQT) (CIK 0000033213)
Date: April 26, 2012 · CIK: 0000033213 · Accession: 0000000000-12-021575
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-03551
Letter
April 26, 2012 Via E-mail Philip P. Conti Senior Vice President and Chief Financial Officer EQT Corporation 625 Liberty Avenue Pittsburgh, Pennsylvania 15222 Re: EQT Corporation Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 16, 2012 File No. 001-03551
Dear Mr. Conti: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ Jennifer Thompson
Jennifer Thompson Accounting Branch Chief Via E-mail
cc: Laura L. Tyson Baker Botts L.L.P.
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April 26, 2012 Via E-mail Philip P. Conti Senior Vice President and Chief Financial Officer EQT Corporation 625 Liberty Avenue Pittsburgh, Pennsylvania 15222 Re: EQT Corporation Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 16, 2012 File No. 001-03551 Dear Mr. Conti: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jennifer Thompson Jennifer Thompson Accounting Branch Chief Via E-mail cc: Laura L. Tyson Baker Botts L.L.P.