SEC Comment Letter for SM Energy Co (SM) (CIK 0000893538) (SM) — Aug 22, 2006

SM Energy Co (SM) (CIK 0000893538)
Date: Aug. 22, 2006 · CIK: 0000893538 · Accession: 0000000000-06-040471

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Referenced dates: July 7, 2006

Date

August 17, 2006

Author

H. Roger Schwall

Form

UPLOAD

Company

SM Energy Co (SM) (CIK 0000893538)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE MAIL STOP 7010 August 17, 2006 Mr. David W. Honeyfield Vice President – CFO, Secretary & Treasurer St. Mary Land & Exploration Company 1776 Lincoln Street, Suite 700 Denver, Colorado 80203

Re: St. Mary Land & Exploration Company Form 10-K for the Fiscal Year Ended December 31, 2005 Filed February 27, 2006 File No. 1-31539 Response letter dated July 7, 2006

Dear Mr. Honeyfield:

We have completed our review of your 2005 Form 10-K and related filings and have no further comments at this time.

Sincerely,
H . R o g e r S c h w a l l A s s i s t a n t D i r e c t o r

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

DIVISION OF
CORPORATION FINANCE MAIL STOP 7010
        August 17, 2006

Mr. David W. Honeyfield
Vice President – CFO, Secretary & Treasurer
St. Mary Land & Exploration Company
1776 Lincoln Street, Suite 700
Denver, Colorado 80203

 Re: St. Mary Land & Exploration Company
  Form 10-K for the Fiscal Year Ended December 31, 2005
Filed February 27, 2006
File No. 1-31539
Response letter dated July 7, 2006

Dear Mr. Honeyfield:

 We have completed our review of your 2005 Form 10-K and related filings and
have no further comments at this time.

Sincerely,

        H .  R o g e r  S c h w a l l           A s s i s t a n t  D i r e c t o r

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