SEC Comment Letter for SM Energy (SM) — Sep 22, 2022
SM Energy Co
Date: Sept. 22, 2022 · CIK: 0000893538 · Accession: 0000000000-22-010423
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File numbers found in text: 001-31539
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United States securities and exchange commission logo
September 22, 2022
Herbert S. Vogel
President and Chief Executive Officer
SM Energy Company
1700 Lincoln Street, Suite 3200
Denver, CO 80203
Re:SM Energy Company
Form 10-K for Fiscal Year Ended December 31, 2021
File No. 001-31539
Dear Mr. Vogel:
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