SEC Comment Letter for UNITIL CORP (UTL) (CIK 0000755001) (UTL) — Apr 1, 2020
UNITIL CORP (UTL) (CIK 0000755001)
Date: April 1, 2020 · CIK: 0000755001 · Accession: 0000000000-20-002811
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File numbers found in text: 001-08858
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April 1, 2020
Lawrence M. Brock
Senior Vice President, Chief Financial Officer and Treasurer
UNITIL CORP
6 Liberty Lane West
Hampton, New Hampshire 03842-1720
Re:UNITIL CORP
Form 10-K for the Year Ended December 31, 2019
10-K filed January 30, 2020
File No. 001-08858
Dear Mr. Brock:
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