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SEC Comment Letter for ATMOS ENERGY CORP (ATO) (CIK 0000731802) (ATO) — Jul 6, 2006

ATMOS ENERGY CORP (ATO) (CIK 0000731802)
Date: July 6, 2006 · CIK: 0000731802 · Accession: 0000000000-06-031408

AI Filing Summary & Sentiment

Date
May 18, 2006
Author
George F. Ohsiek, Jr.
Form
UPLOAD
Company
ATMOS ENERGY CORP (ATO) (CIK 0000731802)

Letter

Mail Stop 3561 May 18, 2006 Mr. John P. Reddy Senior Vice President and Chief Financial Officer Atmos Energy Corporation Three Lincoln Centre, Suite 1800, 5430 LBJ Freeway Dallas, Texas 75240

RE: Atmos Energy Corporation Form 10-K for Fiscal Year Ended September 30, 2005 Filed November 18, 2005 Form 10-Q for Fiscal Quarter Ended December 31, 2005 File No. 1-10042

Dear Mr. Reddy:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
George F. Ohsiek, Jr.

Show Raw Text
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Mail Stop 3561

									May 18, 2006

Mr. John P. Reddy
Senior Vice President and Chief Financial Officer
Atmos Energy Corporation
Three Lincoln Centre, Suite 1800, 5430 LBJ Freeway
Dallas, Texas 75240

		RE:	Atmos Energy Corporation
			Form 10-K for Fiscal Year Ended September 30, 2005
			Filed November 18, 2005
Form 10-Q for Fiscal Quarter Ended December 31, 2005
			File No. 1-10042

Dear Mr. Reddy:

We have completed our review of your Form 10-K and related filings
and have no further comments at this time.

									Sincerely,

									George F. Ohsiek, Jr.

Branch Chief

July 6, 2006
Page 1

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