SEC Comment Letter for EQT Corp (EQT) (CIK 0000033213) (EQT) — Oct 3, 2014
EQT Corp (EQT) (CIK 0000033213)
Date: Oct. 3, 2014 · CIK: 0000033213 · Accession: 0000000000-14-049784
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File numbers found in text: 001-03551
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October 3, 201 4 Via E-mail Mr. Philip P. Conti Chief Financial Officer EQT Corporation 625 Liberty Avenue Pittsburgh, Pennsylvania 15222 Re: EQT Corporation Form 10-K for Fiscal Year End ed December 31, 201 3 Filed on February 2 0, 2014 File No. 001-03551 Dear Mr. Conti : We have completed our review of your filing. 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 and the company may not assert 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 to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Brad Skinner Brad Skinner Senior Assistant Chief Accountant cc: Theresa Bone