SEC Comment Letter for ATMOS ENERGY CORP (ATO) (CIK 0000731802) (ATO) — Jul 15, 2010
ATMOS ENERGY CORP (ATO) (CIK 0000731802)
Date: July 15, 2010 · CIK: 0000731802 · Accession: 0000000000-10-039924
AI Filing Summary & Sentiment
File numbers found in text: 001-10042
Letter
July 15, 2010
Fred E. Meisenheimer 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 the Fiscal Year Ended September 30, 2009 Filed November 16, 2009 Form 10-Q for the Fiscal Qu arter Ended December 31, 2009 Filed February 3, 2010 Form 10-Q for the Fiscal Qu arter Ended December 31, 2009 Filed May 6, 2010 File No. 001-10042 Dear Mr. Meisenheimer: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely,
H. Christopher Owings Assistant Director
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July 15, 2010 Fred E. Meisenheimer 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 the Fiscal Year Ended September 30, 2009 Filed November 16, 2009 Form 10-Q for the Fiscal Qu arter Ended December 31, 2009 Filed February 3, 2010 Form 10-Q for the Fiscal Qu arter Ended December 31, 2009 Filed May 6, 2010 File No. 001-10042 Dear Mr. Meisenheimer: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely, H. Christopher Owings Assistant Director