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
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CORRESP
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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