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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

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 31, 2012
Author
/s/ Ethan Horowitz
Form
UPLOAD
Company
DEVON ENERGY CORP/DE (DVN) (CIK 0001090012)

Letter

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

Show Raw Text
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