SEC Comment Letter for ATMOS ENERGY CORP (ATO) (CIK 0000731802) (ATO) — Feb 3, 2012

ATMOS ENERGY CORP (ATO) (CIK 0000731802)
Date: Feb. 3, 2012 · CIK: 0000731802 · Accession: 0000000000-12-006122

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AI Filing Summary & Sentiment

Date

February 3, 2012

Author

Not clearly detected

Form

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Company

ATMOS ENERGY CORP (ATO) (CIK 0000731802)

Letter

February 3, 2012 Via Facsimile Kim R. Cocklin President and Chief Executive Officer Atmos Energy Corporation Three Lincoln Centre, Suite 1800 5430 LBJ Freeway Dallas, TX 75240 Re: Atmos Energy Corporation Form 10-K for Fiscal Ye ar Ended September 30, 2011 Filed November 22, 2011 File No. 1-10042

Dear Mr. Cocklin: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require.

S i n c e r e l y , /s/ William H. Thompson William H. Thompson A c c o u n t i n g B r a n c h C h i e f

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February 3, 2012
 Via Facsimile

Kim R. Cocklin President and Chief Executive Officer Atmos Energy Corporation Three Lincoln Centre, Suite 1800 5430 LBJ Freeway Dallas, TX  75240
Re: Atmos Energy Corporation
 Form 10-K for Fiscal Ye ar Ended September 30, 2011
Filed November 22, 2011
 File No. 1-10042

Dear Mr. Cocklin:
 We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include the
information the Securities Exchange Act of  1934 and all applicable rules require.

       S i n c e r e l y ,
        /s/ William H. Thompson
        William H. Thompson         A c c o u n t i n g  B r a n c h  C h i e f

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