SEC Comment Letter for SM Energy Co (SM) (CIK 0000893538) (SM) — Feb 14, 2008

SM Energy Co (SM) (CIK 0000893538)
Date: Feb. 14, 2008 · CIK: 0000893538 · Accession: 0000000000-08-008399

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

February 14, 2008

Author

Brad Skinner

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 February 14, 2008 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, 2006 File No. 1-31539

Dear Mr. Honeyfield: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , B r a d S k i n n e r Senior Assistant Chief Accountant

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

DIVISION OF
CORPORATION FINANCE
Mail Stop 7010

February 14, 2008
  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, 2006   File No. 1-31539

 Dear Mr. Honeyfield:   We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.          S i n c e r e l y ,            B r a d  S k i n n e r         Senior Assistant Chief Accountant

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