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SEC Comment Letter for DEVON ENERGY (DVN) — Mar 19, 2026

DEVON ENERGY CORP/DE
Date: March 19, 2026 · CIK: 0001090012 · Accession: 0000000000-26-002773

Offering / Registration Process

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File numbers found in text: 333-294222

Date
March 19, 2026
Author
Division of
Form
UPLOAD
Company
DEVON ENERGY CORP/DE

Letter

Re: Devon Energy Corporation Registration Statement on Form S-4 Filed March 12, 2026 File No. 333-294222 Dear Clay M. Gaspar:

March 19, 2026

Clay M. Gaspar President and Chief Executive Officer Devon Energy Corporation 333 W. Sheridan Ave. Oklahoma City, Oklahoma 73102-5015

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Timothy S. Levenberg at 202-551-3707 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: Mingda Zhao, Esq., of Skadden, Arps, et al.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 19, 2026

Clay M. Gaspar
President and Chief Executive Officer
Devon Energy Corporation
333 W. Sheridan Ave.
Oklahoma City, Oklahoma 73102-5015

 Re: Devon Energy Corporation
 Registration Statement on Form S-4
 Filed March 12, 2026
 File No. 333-294222
Dear Clay M. Gaspar:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Timothy S. Levenberg at 202-551-3707 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
cc: Mingda Zhao, Esq., of Skadden, Arps, et al.
</TEXT>
</DOCUMENT>