SEC Comment Letter for UNITIL CORP (UTL) (CIK 0000755001) (UTL) — Nov 13, 2017
UNITIL CORP (UTL) (CIK 0000755001)
Date: Nov. 13, 2017 · CIK: 0000755001 · Accession: 0000000000-17-039971
AI Filing Summary & Sentiment
File numbers found in text: 333-221333
Letter
Mail Stop 3561 November 9, 2017 Mark H. Collin Chief Financial Officer Unitil Corporation 6 Liberty Lane West Hampton, New Hampshire 03842 -1720
Re: Unitil Corporation Registration Statement on Form S-3 Filed November 3, 2017 File No. 333-221333
Dear Mr. Collin :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Katherine Bagley at (202) 551 -2545 with any questions.
Sincerely,
/s/ Lisa M. Kohl for
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Mail Stop 3561 November 9, 2017 Mark H. Collin Chief Financial Officer Unitil Corporation 6 Liberty Lane West Hampton, New Hampshire 03842 -1720 Re: Unitil Corporation Registration Statement on Form S-3 Filed November 3, 2017 File No. 333-221333 Dear Mr. Collin : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Katherine Bagley at (202) 551 -2545 with any questions. Sincerely, /s/ Lisa M. Kohl for Mara L. Ransom Assistant Director Office of Consumer Products