SEC Comment Letter for ATMOS ENERGY CORP (ATO) (CIK 0000731802) (ATO) — May 25, 2017
ATMOS ENERGY CORP (ATO) (CIK 0000731802)
Date: May 25, 2017 · CIK: 0000731802 · Accession: 0000000000-17-018377
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 May 25 , 2017 Christopher T. Forsythe 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, 2016 Filed November 14, 2016 File No. 1 -10042
Dear Mr. Forsythe :
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 the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ William H. Thompson
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Mail Stop 3561 May 25 , 2017 Christopher T. Forsythe 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, 2016 Filed November 14, 2016 File No. 1 -10042 Dear Mr. Forsythe : 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 the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief Office of Consumer Products