SEC Comment Letter for CHESAPEAKE ENERGY CORP (CHK, CHKEL, CHKEW, CHKEZ) (CIK 0000895126) (EXE) — Jul 29, 2005
CHESAPEAKE ENERGY CORP (CHK, CHKEL, CHKEW, CHKEZ) (CIK 0000895126)
Date: July 29, 2005 · CIK: 0000895126 · Accession: 0000000000-05-039320
AI Filing Summary & Sentiment
File numbers found in text: 333-119313
Letter
July 29, 2005 Mr. Aubrey K. McClendon Chairman of the Board and Chief Executive Officer Chesapeake Energy Corporation 6100 North Western Avenue Oklahoma City, Oklahoma 73118
Re: Chesapeake Energy Corporation Post-Effective Amendment No. 1 to Form S-3 Filed July 25, 2005 File No. 333-119313
Dear Mr. McClendon:
We have limited our review of the above filing to only the areas upon which we have issued comments. Where indicated, we think you should revise your documents in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with supplemental information so we may better understand your disclosure. After reviewing this information, we may or may not raise additional comments.
Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filings. We look forward to working with you in these respects. We welcome any questions you may have about our comments or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
Form S-3
Plan of Distribution, page 28
1. We note the last two sentences of the paragraph that begins "[w]e may enter into derivative transactions with third parties...." Please advise us of the types of transactions contemplated by those statements. We may have further comment.
Closing Comments
As appropriate, please amend the above filing in response to these comments. You may wish to provide us with a marked copy of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.
We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes all information required under the Securities Act of 1933 and that they have provided all information investors require for an informed investment decision. Since the company and its management are in possession of all facts relating to a company`s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
Please contact Jason Wynn at (202) 551-3756 or me at (202) 551- 3740 with any questions. Direct all correspondence to the following ZIP code: 20549-7010.
Sincerely,
H. Roger Schwall
Assistant Director
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
July 29, 2005
Mr. Aubrey K. McClendon
Chairman of the Board and Chief Executive Officer
Chesapeake Energy Corporation
6100 North Western Avenue
Oklahoma City, Oklahoma 73118
Re: Chesapeake Energy Corporation
Post-Effective Amendment No. 1 to Form S-3
Filed July 25, 2005
File No. 333-119313
Dear Mr. McClendon:
We have limited our review of the above filing to only the
areas
upon which we have issued comments. Where indicated, we think you
should revise your documents in response to these comments. If
you
disagree, we will consider your explanation as to why our comment
is
inapplicable or a revision is unnecessary. Please be as detailed
as
necessary in your explanation. In some of our comments, we may
ask
you to provide us with supplemental information so we may better
understand your disclosure. After reviewing this information, we
may
or may not raise additional comments.
Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your
filings.
We look forward to working with you in these respects. We welcome
any
questions you may have about our comments or on any other aspect
of
our review. Feel free to call us at the telephone numbers listed
at
the end of this letter.
Form S-3
Plan of Distribution, page 28
1. We note the last two sentences of the paragraph that begins
"[w]e
may enter into derivative transactions with third parties...."
Please
advise us of the types of transactions contemplated by those
statements. We may have further comment.
Closing Comments
As appropriate, please amend the above filing in response to
these comments. You may wish to provide us with a marked copy of
the
amendment to expedite our review. Please furnish a cover letter
with
your amendment that keys your responses to our comments and
provides
any requested information. Detailed cover letters greatly
facilitate
our review. Please understand that we may have additional
comments
after reviewing your amendment and responses to our comments.
We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing
includes all information required under the Securities Act of 1933
and
that they have provided all information investors require for an
informed investment decision. Since the company and its
management
are in possession of all facts relating to a company`s disclosure,
they are responsible for the accuracy and adequacy of the
disclosures
they have made.
Please contact Jason Wynn at (202) 551-3756 or me at (202)
551-
3740 with any questions. Direct all correspondence to the
following
ZIP code: 20549-7010.
Sincerely,
H. Roger Schwall
Assistant Director
cc: J. Wynn
via facsimile
James M. Prince, Esq.
Vinson & Elkins L.L.P.
(713) 615-5962
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Mr. Aubrey K. McClendon
Chesapeake Energy Corporation
July 29, 2005
page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010
</TEXT>
</DOCUMENT>