SEC Comment Letter for SM Energy Co (SM) (CIK 0000893538) (SM) — Dec 6, 2016
SM Energy Co (SM) (CIK 0000893538)
Date: Dec. 6, 2016 · CIK: 0000893538 · Accession: 0000000000-16-103784
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Reasoning
Letter
Mail Stop 4628 December 6, 201 6 A. Wade Pursell Chief Financial Officer SM Energy Company 1775 Sherman Street, Suite 1200 Denver, Colorado 80203
Re: SM Energy Company Form 10 -K for Fiscal Year Ended December 31, 201 5 Filed February 2 4, 201 6 File No. 1 -31539
Dear Mr. Pursell :
We have completed our review of your filings. 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,
/s/ Loan Lauren P. Nguyen
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Mail Stop 4628 December 6, 201 6 A. Wade Pursell Chief Financial Officer SM Energy Company 1775 Sherman Street, Suite 1200 Denver, Colorado 80203 Re: SM Energy Company Form 10 -K for Fiscal Year Ended December 31, 201 5 Filed February 2 4, 201 6 File No. 1 -31539 Dear Mr. Pursell : We have completed our review of your filings. 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, /s/ Loan Lauren P. Nguyen Loan Lauren P. Nguyen Legal Branch Chief Office of Natural Resources