SEC Comment Letter for ATMOS ENERGY CORP (ATO) (CIK 0000731802) (ATO) — Feb 12, 2015
ATMOS ENERGY CORP (ATO) (CIK 0000731802)
Date: Feb. 12, 2015 · CIK: 0000731802 · Accession: 0000000000-15-009295
AI Filing Summary & Sentiment
Letter
February 12, 2015 Via E-mail Bret J. Eckert 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, 2014 Filed November 6, 2014 File No. 1 -10042
Dear Mr. Eckert :
We have comp leted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securitie s laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ William H. Thompson
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February 12, 2015 Via E-mail Bret J. Eckert 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, 2014 Filed November 6, 2014 File No. 1 -10042 Dear Mr. Eckert : We have comp leted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securitie s laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief