SEC Comment Letter for UNITIL CORP (UTL) (CIK 0000755001) (UTL) — Mar 5, 2013
UNITIL CORP (UTL) (CIK 0000755001)
Date: March 5, 2013 · CIK: 0000755001 · Accession: 0000000000-13-011925
AI Filing Summary & Sentiment
Letter
March 5, 2013 Via E -mail Mark H. Collin Chief Financial Officer Unitil Corporation 6 Liberty Lane West Hampton, NH 03842
Re: Unitil Corporation Form 10-K for Fiscal Year Ended December 31, 2011 Filed February 1, 2012 File No. 001 -08858
Dear Mr. Collin :
We have completed 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 securities 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/ Andrew D. Mew
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March 5, 2013 Via E -mail Mark H. Collin Chief Financial Officer Unitil Corporation 6 Liberty Lane West Hampton, NH 03842 Re: Unitil Corporation Form 10-K for Fiscal Year Ended December 31, 2011 Filed February 1, 2012 File No. 001 -08858 Dear Mr. Collin : We have completed 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 securities 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/ Andrew D. Mew Andrew D. Mew Accounting Branch Ch ief