SEC Company Response from EQT Corp (EQT) (CIK 0000033213) (EQT) — Nov 21, 2007
EQT Corp (EQT) (CIK 0000033213)
Date: Nov. 21, 2007 · CIK: 0000033213 · Accession: 0001104659-07-084600
AI Filing Summary & Sentiment
Reasoning
Referenced dates: September 28, 2007
Letter
Securities and Exchange Commission Filed February 23, 2007 Form 10-Q for Fiscal Quarter Ended June 30, 2007 Filed July 26, 2007 File No. 1-03551
Dear Mr. Allegretto:
This letter is a follow-up to our letter to you dated October 29, 2007, which was in response to your letter dated September 28, 2007. A formatting error caused the first table in our response to SEC Comment 1 to be incorrect. Attached below is the correct table:
For the Year Ended December 31,
(in thousands)
Executive Performance Incentive Program (EPIP) expense
$
21,111
$
22,465
$
—
2003 EPIP expense
—
21,345
19,171
2002 EPIP expense
—
—
6,997
Director stock units
1,111
1,197
Total Liability Awards
$
22,222
$
45,007
$
26,963
Restricted stock awards
3,450
3,356
3,800
Option awards
—
—
Total Equity Awards
4,426
3,356
3,800
Total share-based compensation expense
26,648
48,363
30,763
Less share-based liabilities paid during year
(51,709
)
(16,714
)
—
Net cash (used in) provided by cash flows from operating activities
$
(25,061
)
$
31,649
$
30,763
If you have any questions regarding the Company’s responses provided herein, please do not hesitate to call me
(412-553-5863).
Sincerely,
/s/ Philip P. Conti
Show Raw Text
CORRESP 1 filename1.htm 225 North Shore Drive Pittsburgh, PA 15212-5861 www.eqt.com November 20, 2007 Mr. James Allegretto Senior Assistant Chief Accountant Securities and Exchange Commission CF/AD2 100 F Street, NE Washington, D.C. 20549-3561 Re: Equitable Resources, Inc. (or the “Company”) Form 10-K for Fiscal Year Ended December 31, 2006 Filed February 23, 2007 Form 10-Q for Fiscal Quarter Ended June 30, 2007 Filed July 26, 2007 File No. 1-03551 Dear Mr. Allegretto: This letter is a follow-up to our letter to you dated October 29, 2007, which was in response to your letter dated September 28, 2007. A formatting error caused the first table in our response to SEC Comment 1 to be incorrect. Attached below is the correct table: For the Year Ended December 31, (in thousands) 2006 2005 2004 2005 Executive Performance Incentive Program (EPIP) expense $ 21,111 $ 22,465 $ — 2003 EPIP expense — 21,345 19,171 2002 EPIP expense — — 6,997 Director stock units 1,111 1,197 795 Total Liability Awards $ 22,222 $ 45,007 $ 26,963 Restricted stock awards 3,450 3,356 3,800 Option awards 976 — — Total Equity Awards 4,426 3,356 3,800 Total share-based compensation expense 26,648 48,363 30,763 Less share-based liabilities paid during year (51,709 ) (16,714 ) — Net cash (used in) provided by cash flows from operating activities $ (25,061 ) $ 31,649 $ 30,763 If you have any questions regarding the Company’s responses provided herein, please do not hesitate to call me (412-553-5863). Sincerely, /s/ Philip P. Conti Philip P. Conti Senior Vice President and Chief Financial Officer cc: Johanna G. O’Loughlin, Esq.