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SEC Comment Letter for DEVON ENERGY (DVN) — Feb 7, 2012

DEVON ENERGY CORP/DE (DVN) (CIK 0001090012)
Date: Feb. 7, 2012 · CIK: 0001090012 · Accession: 0000000000-12-006712

Financial Reporting Regulatory Compliance Internal Controls

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Reasoning

File numbers found in text: 001-32318

Date
February 7, 2012
Author
H. Roger Schwall
Form
UPLOAD
Company
DEVON ENERGY CORP/DE (DVN) (CIK 0001090012)

Letter

February 7, 2012 Via E-mail John Richels Chief Executive Officer Devon Energy Corporation 20 North Broadway Oklahoma City, OK 73102-8260 Re: Devon Energy Corporation Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-32318

Dear Mr. Richels: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,

/s/H. Roger Schwall H. Roger Schwall Assistant Director

Show Raw Text
February 7, 2012
 Via E-mail

John Richels Chief Executive Officer Devon Energy Corporation 20 North Broadway Oklahoma City, OK 73102-8260
Re: Devon Energy Corporation
Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-32318

Dear Mr. Richels:
We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
  Sincerely,

 /s/H. Roger Schwall   H. Roger Schwall
Assistant Director