SEC Comment Letter 0000000000-23-012923 to INTERSTATE POWER & LIGHT CO (CIK 0000052485)
INTERSTATE POWER & LIGHT CO (CIK 0000052485)
Date: Nov. 28, 2023 · CIK: 0000052485 · Accession: 0000000000-23-012923
AI Filing Summary & Sentiment
File numbers found in text: 001-09894
Letter
United States securities and exchange commission logo November 28, 2023 Robert J. Durian Chief Financial Officer Alliant Energy Corporation 4902 N. Biltmore Lane Madison, Wisconsin 53718 Re:Alliant Energy Corporation Form 10-K for the Fiscal Year Ended December 31, 2022 Filed February 24, 2023 File No. 001-09894 Dear Robert J. Durian: We have reviewed your filing and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2022 Management's Discussion and Analysis of Financial Condition and Results of Operations Results of Operations, page 26 1.We note you present Utility Electric Margin and Utility Gas Margin as non-GAAP measures and that these measures are reconciled to Operating income. Please revise to reconcile to a fully loaded GAAP gross margin or tell us why you believe operating income is the most directly comparable GAAP measure. See Item 10(e)(1)(i) of Regulation S-K.
FirstName LastNameRobert J. Durian Comapany NameAlliant Energy Corporation November 28, 2023 Page 2 FirstName LastName Robert J. Durian Alliant Energy Corporation November 28, 2023 Page 2 We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Joanna Lam at 202-551-3476 or Kimberly Calder at 202-551-3701 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
November 28, 2023
Robert J. Durian
Chief Financial Officer
Alliant Energy Corporation
4902 N. Biltmore Lane
Madison, Wisconsin 53718
Re:Alliant Energy Corporation
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 24, 2023
File No. 001-09894
Dear Robert J. Durian:
We have reviewed your filing and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2022
Management's Discussion and Analysis of Financial Condition and Results of Operations
Results of Operations, page 26
1.We note you present Utility Electric Margin and Utility Gas Margin as non-GAAP
measures and that these measures are reconciled to Operating income. Please revise to
reconcile to a fully loaded GAAP gross margin or tell us why you believe operating
income is the most directly comparable GAAP measure. See Item 10(e)(1)(i) of
Regulation S-K.
FirstName LastNameRobert J. Durian
Comapany NameAlliant Energy Corporation
November 28, 2023 Page 2
FirstName LastName
Robert J. Durian
Alliant Energy Corporation
November 28, 2023
Page 2
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact Joanna Lam at 202-551-3476 or Kimberly Calder at 202-551-3701 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation