SEC Comment Letter for DEVON ENERGY (DVN) — Feb 15, 2013
DEVON ENERGY CORP/DE (DVN) (CIK 0001090012)
Date: Feb. 15, 2013 · CIK: 0001090012 · Accession: 0000000000-13-009044
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February 15, 2013 Via Email Mr. Jeffrey A. Agosta Chief Financial Officer Devon Energy Corporation 333 West Sheridan Avenue Oklahoma City, OK 73102 Re: Devon Energy Corporation Form 10 -K for Fiscal Year Ended December 31, 2011 Filed February 24, 2012 File No. 001 -32318 Dear Mr. Agosta: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Un ited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/H. Roger Schwall H. Roger Schwall Assistant Director