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
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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