SEC Comment Letter 0000000000-22-012884 to ALLETE INC (ALE) (CIK 0000066756)
ALLETE INC (ALE) (CIK 0000066756)
Date: Nov. 29, 2022 · CIK: 0000066756 · Accession: 0000000000-22-012884
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-03548
Letter
United States securities and exchange commission logo November 29, 2022 Bethany M. Owen Chair, President and Chief Executive Officer ALLETE, Inc. 30 West Superior Street Duluth, MN 55802 Re:ALLETE, Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Response dated November 18, 2022 File No. 001-03548 Dear Bethany M. Owen: We have reviewed your November 18, 2022 response to our comment letter and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our November 4, 2022 letter. Response dated November 18, 2022 Management's Discussion and Analysis of Financial Condition and Results of Operations, page 1.We note your response to prior comment 1. Please tell us how you considered providing disclosure that identifies and quantifies capital expenditures for climate-related projects.
FirstName LastNameBethany M. Owen Comapany NameALLETE, Inc. November 29, 2022 Page 2 FirstName LastName Bethany M. Owen ALLETE, Inc. November 29, 2022 Page 2 Please contact Anuja A. Majmudar, Attorney-Adviser, at (202) 551-3844 or Ethan Horowitz, Accounting Branch Chief, at (202) 551-3311 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
November 29, 2022
Bethany M. Owen
Chair, President and Chief Executive Officer
ALLETE, Inc.
30 West Superior Street
Duluth, MN 55802
Re:ALLETE, Inc.
Form 10-K for Fiscal Year Ended December 31, 2021
Response dated November 18, 2022
File No. 001-03548
Dear Bethany M. Owen:
We have reviewed your November 18, 2022 response to our comment letter and have the
following comments. In some of our comments, we may ask you to provide us with information
so we may better understand your disclosure.
Please respond to these comments 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 our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
November 4, 2022 letter.
Response dated November 18, 2022
Management's Discussion and Analysis of Financial Condition and Results of Operations, page
36
1.We note your response to prior comment 1. Please tell us how you considered providing
disclosure that identifies and quantifies capital expenditures for climate-related projects.
FirstName LastNameBethany M. Owen
Comapany NameALLETE, Inc.
November 29, 2022 Page 2
FirstName LastName
Bethany M. Owen
ALLETE, Inc.
November 29, 2022
Page 2
Please contact Anuja A. Majmudar, Attorney-Adviser, at (202) 551-3844 or Ethan
Horowitz, Accounting Branch Chief, at (202) 551-3311 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation