SEC Comment Letter for SM Energy Co (SM) (CIK 0000893538) (SM) — Oct 8, 2019

SM Energy Co (SM) (CIK 0000893538)
Date: Oct. 8, 2019 · CIK: 0000893538 · Accession: 0000000000-19-014407

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File numbers found in text: 001-31539

Date

October 8, 2019

Author

A. Wade Pursell

Form

UPLOAD

Company

SM Energy Co (SM) (CIK 0000893538)

Letter

October 8, 2019 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, 2018 Filed February 21, 2019 File No. 001-31539 Dear Mr. Pursell: 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

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October 8, 2019
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, 2018
Filed February 21, 2019
File No. 001-31539
Dear Mr. Pursell:
            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

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