SEC Comment Letter for UNITIL CORP (UTL) (CIK 0000755001) (UTL) — Dec 8, 2015
UNITIL CORP (UTL) (CIK 0000755001)
Date: Dec. 8, 2015 · CIK: 0000755001 · Accession: 0000000000-15-056886
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 December 8 , 2015 Robert G. Schoenberger Chief Executive Officer and President Unitil Corporation 6 Liberty Lane West Hampton, New Hampshire 03842
Re: Unitil Corporation Form 10-K for Fiscal Year Ended December 31, 2014 Filed January 28, 2015 File No. 1 -8858
Dear Mr. Schoenberger:
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 include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ William H. Thompson
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Mail Stop 3561 December 8 , 2015 Robert G. Schoenberger Chief Executive Officer and President Unitil Corporation 6 Liberty Lane West Hampton, New Hampshire 03842 Re: Unitil Corporation Form 10-K for Fiscal Year Ended December 31, 2014 Filed January 28, 2015 File No. 1 -8858 Dear Mr. Schoenberger: 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief Office of Consumer Products