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SEC Comment Letter for DEVON ENERGY (DVN) — Feb 5, 2016

DEVON ENERGY CORP/DE (DVN) (CIK 0001090012)
Date: Feb. 5, 2016 · CIK: 0001090012 · Accession: 0000000000-16-063938

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
February 5, 2016
Author
/s/ Brad Skinner
Form
UPLOAD
Company
DEVON ENERGY CORP/DE (DVN) (CIK 0001090012)

Letter

Mail Stop 4628 February 5, 2016 Via E -mail Thomas L. Mitchell Executive Vice President and Chief Financial Officer Devon Energy Corporation 333 West Sheridan Avenue Oklahoma City, Oklahoma 73102 -5015

Re: Devon Energy Corporation Form 10-K for Fiscal Year Ended December 31, 2014 Filed February 20 , 2015 File No. 1-32318

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 u nder 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 s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Brad Skinner

Show Raw Text
Mail Stop 4628
February 5, 2016

Via E -mail
Thomas L. Mitchell
Executive Vice President and Chief Financial Officer
Devon Energy Corporation
333 West Sheridan Avenue
Oklahoma City, Oklahoma 73102 -5015

Re: Devon Energy Corporation
Form 10-K for Fiscal Year Ended December 31, 2014
Filed February 20 , 2015
File No. 1-32318

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 u nder 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 s the
information the Securities Exchange Act of 1934 and all  applicable rules require.

Sincerely,

/s/ Brad Skinner

Brad Skinner
Senior Assistant Chief Accountant
Office of Natural Resources