SEC Comment Letter for DEVON ENERGY (DVN) — Feb 28, 2014
DEVON ENERGY CORP/DE (DVN) (CIK 0001090012)
Date: Feb. 28, 2014 · CIK: 0001090012 · Accession: 0000000000-14-010269
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February 28 , 2014
Via Email
Thomas L. Mitchell
Chief Financial O fficer
Devon Energy Corporat ion
333 West Sheridan Avenue
Oklahoma City, OK 73102
Re: Devon Energy Corporation
Form 10-K for Fiscal Year Ended
December 31, 2012
Filed February 21, 2013
File No. 001 -32318
Dear Mr. Mitchell :
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 United 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/ Ethan Horowitz
Ethan Horowitz
Branch Chief