SEC Comment Letter for ATMOS ENERGY CORP (ATO) (CIK 0000731802) (ATO) — Apr 15, 2025

ATMOS ENERGY CORP (ATO) (CIK 0000731802)
Date: April 15, 2025 · CIK: 0000731802 · Accession: 0000000000-25-003963

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File numbers found in text: 001-10042

Date

April 15, 2025

Author

Finance

Form

UPLOAD

Company

ATMOS ENERGY CORP (ATO) (CIK 0000731802)

Letter

Re: Atmos Energy Corp Form 10-K for the Fiscal Year ended September 30, 2024 Filed November 18, 2024 File No. 001-10042 Dear Christopher Forsythe:

April 15, 2025

Christopher Forsythe Chief Financial Officer Atmos Energy Corp 1800 Three Lincoln Centre 5430 LBJ Freeway Dallas, TX 75240

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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,
Division of Corporation
Finance
Office of Energy &
Transportation

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<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 15, 2025

Christopher Forsythe
Chief Financial Officer
Atmos Energy Corp
1800 Three Lincoln Centre
5430 LBJ Freeway
Dallas, TX 75240

 Re: Atmos Energy Corp
 Form 10-K for the Fiscal Year ended September 30, 2024
 Filed November 18, 2024
 File No. 001-10042
Dear Christopher 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 their
disclosures,
notwithstanding any review, comments, action or absence of action by the staff.

 Sincerely,

 Division of Corporation
Finance
 Office of Energy &
Transportation
</TEXT>
</DOCUMENT>

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