SEC Comment Letter for SM Energy Co (SM) (CIK 0000893538) (SM) — Jul 14, 2010

SM Energy Co (SM) (CIK 0000893538)
Date: July 14, 2010 · CIK: 0000893538 · Accession: 0000000000-10-039539

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

July 14, 2010

Author

H. Roger Schwall

Form

UPLOAD

Company

SM Energy Co (SM) (CIK 0000893538)

Letter

July 14, 2010 A. Wade Pursell Executive VP and Chief Financial Officer SM Energy Company 1776 Lincoln Street, Suite 700 Denver, Colorado 80203

Re: SM Energy Company Form 10 -K for the Fiscal Year Ended December 31, 2009 Filed February 24, 2010 File No. 1 -31539

Dear Mr. Pursell :

We have completed our review of your filings and do not have any further comments at this time.

Sincerely,
H. Roger Schwall
Assistant Director

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July 14, 2010

A. Wade Pursell
Executive VP and Chief Financial Officer
SM Energy Company
1776 Lincoln Street, Suite 700
Denver, Colorado  80203

Re: SM Energy Company
Form 10 -K for the Fiscal Year Ended December 31, 2009
Filed February 24, 2010
File No. 1 -31539

Dear Mr. Pursell :

We have completed our review of your filings and do not have any further comments
at this time.

        Sincerely,

H. Roger Schwall
Assistant Director

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