SEC Comment Letter for EQT Corp (EQT) (CIK 0000033213) (EQT) — Aug 31, 2015

EQT Corp (EQT) (CIK 0000033213)
Date: Aug. 31, 2015 · CIK: 0000033213 · Accession: 0000000000-15-043713

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

August 31, 2015

Author

/s/ Ethan Horowitz

Form

UPLOAD

Company

EQT Corp (EQT) (CIK 0000033213)

Letter

Mail Stop 4628 August 31, 2015 Via E -mail Philip P. Conti Chief Financial Officer EQT Corporation 625 Liberty Avenue , Suite 1700 Pittsburgh, Pennsylvania 15222

Re: EQT Corp oration Form 10-K for Fiscal Year Ended December 31, 2014 Filed February 12, 2015 File No. 1-03551

Dear Mr. Conti :

We have comple ted 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/ Ethan Horowitz

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Mail Stop 4628
August 31, 2015

Via E -mail
Philip P. Conti
Chief Financial Officer
EQT Corporation
625 Liberty Avenue , Suite 1700
Pittsburgh, Pennsylvania  15222

Re: EQT Corp oration
 Form 10-K for Fiscal Year Ended
December 31, 2014
Filed February 12, 2015
File No. 1-03551

Dear Mr. Conti :

We have comple ted 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/ Ethan Horowitz

        Ethan Horowitz
        Branch Chief
Office of Natural Resources

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