SEC Comment Letter for NORTHWESTERN CORP (CIK 0000073088) — Jan 10, 2022
NORTHWESTERN CORP (CIK 0000073088)
Date: Jan. 10, 2022 · CIK: 0000073088 · Accession: 0000000000-22-000264
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File numbers found in text: 001-10499
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United States securities and exchange commission logo
January 10, 2022
Crystal Lail
Chief Financial Officer
NorthWestern Corporation
3010 W. 69th Street
Sioux Falls, SD 57108
Re:NorthWestern Corporation
Form 10-K for the Fiscal Year ended December 31, 2020
Filed February 12, 2021
File No. 001-10499
Dear Ms. Lail:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation