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SEC Company Response from WPS RESOURCES CORP (CIK 0000916863) — Jun 2, 2005

WPS RESOURCES CORP (CIK 0000916863)
Date: June 2, 2005 · CIK: 0000916863 · Accession: 0000897069-05-001367

AI Filing Summary & Sentiment

File numbers found in text: 333-121971

Date
June 2, 2005
Author
WPS RESOURCES CORPORATION
Form
CORRESP
Company
WPS RESOURCES CORP (CIK 0000916863)

Letter

Re: WPS Resources Corporation

WPS Resources Corporation 700 North Adams Street P.O. Box 19001 Green Bay, Wisconsin 54307-9001 (920) 433-4901

June 2, 2005

Securities and Exchange Commission

450 Fifth Street, N.W.

Judiciary Plaza

Washington, D.C. 20549

Registration Statement on Form S-3

Originally Filed January 12, 2005

Amended March 21, 2005

File No. 333-121971

“Tandy” Letter

Ladies and Gentlemen:

WPS Resources Corporation (the “Company”), in response to the comments of the Staff (the “Staff”) of the Securities and Exchange Commission commenting on the above-referenced Registration Statement (the “Registration Statement”), hereby acknowledges that:

•

should the Securities and Exchange Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Securities and Exchange Commission from taking any action with respect to the Registration Statement;

•

the action of the Securities and Exchange Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

•

the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceedings initiated by the Securities and Exchange Commission or any person under the federal securities laws of the United States.

Very truly yours,
WPS RESOURCES CORPORATION

Show Raw Text
CORRESP
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filename1.htm

WPS Resources
Corporation
700 North Adams Street
P.O. Box 19001
Green Bay, Wisconsin 54307-9001
(920) 433-4901

June 2, 2005

Securities and Exchange Commission

450 Fifth Street, N.W.

Judiciary Plaza

Washington, D.C. 20549

Re:
WPS Resources Corporation

Registration Statement on Form S-3

Originally Filed January 12, 2005

Amended March 21, 2005

File No. 333-121971

“Tandy” Letter

Ladies and Gentlemen:

        WPS
Resources Corporation (the “Company”), in response to the comments of the Staff
(the “Staff”) of the Securities and Exchange Commission commenting on the
above-referenced Registration Statement (the “Registration Statement”), hereby
acknowledges that:

•

should the Securities and Exchange Commission or the Staff, acting pursuant to delegated
authority, declare the Registration Statement effective, it does not foreclose the
Securities and Exchange Commission from taking any action with respect to the Registration
Statement;

•

the action of the Securities and Exchange Commission or the Staff, acting pursuant to
delegated authority, in declaring the Registration Statement effective, does not relieve
the Company from its full responsibility for the adequacy and accuracy of the disclosure
in the Registration Statement; and

•

the Company may not assert Staff comments and the declaration of effectiveness as a
defense in any proceedings initiated by the Securities and Exchange Commission or any
person under the federal securities laws of the United States.

     Very truly yours,

     WPS RESOURCES CORPORATION

       /s/ Larry L. Weyers

     Larry L. Weyers

     Chairman, President and Chief Executive Officer