SEC Comment Letter for EQT Corp (EQT) (CIK 0000033213) (EQT) — Aug 27, 2013
EQT Corp (EQT) (CIK 0000033213)
Date: Aug. 27, 2013 · CIK: 0000033213 · Accession: 0000000000-13-047175
AI Filing Summary & Sentiment
Reasoning
Letter
August 27, 2013 Via E -mail David Porges Chief Executive Officer and President EQT Corporation 625 Liberty Avenue, Suite 1700 Pittsburgh, PA 15222 EQT Midstream Partners, LP Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed February 21, 2013 File No. 001 -35574
Re: EQT Corporation Form 10-K for the Fiscal Year Ended December 31, 2012 Filed February 21, 2013 File No. 001 -03551
Dear Mr. Porges :
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 assert staff comments as a defe nse 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/ Jennifer Thompson
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August 27, 2013 Via E -mail David Porges Chief Executive Officer and President EQT Corporation 625 Liberty Avenue, Suite 1700 Pittsburgh, PA 15222 Re: EQT Corporation Form 10-K for the Fiscal Year Ended December 31, 2012 Filed February 21, 2013 File No. 001 -03551 EQT Midstream Partners, LP Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed February 21, 2013 File No. 001 -35574 Dear Mr. Porges : 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 assert staff comments as a defe nse 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/ Jennifer Thompson Jennifer Thompson Accounting Branch Chief