SEC Company Response from ATLAS PIPELINE PARTNERS LP (CIK 0001092914) — May 18, 2005
ATLAS PIPELINE PARTNERS LP (CIK 0001092914)
Date: May 18, 2005 · CIK: 0001092914 · Accession: 0001015402-05-002674
AI Filing Summary & Sentiment
Referenced dates: May 17, 2005
Letter
Securities and Exchange Commission Atlas Pipeline Partners, L.P. Form 10-K for the year ended December Filed March 16, 2005 File No. 1-14998
Re:
Dear Mr. Moran:
This letter responds to your comment letter dated May 17, 2005 concerning the above-referenced filing. For your convenience, we first restate your comment in italics and then provide our response.
FORM 10-K FOR THE YEAR ENDED DECEMBER 31,
Item 8. Financial Statements and Supplementary Data
Note 16. Operating Segment Information and Major Customers, page 59
1.
We note your response to prior comment 3. Please note that your most recently filed 10-Q provides the volumes sold and gross margin by products or groups of products. The disclosure requirements of SFAS 131 indicate that revenue amounts for each product and service or each group of similar products and services shall be reported. Please confirm that you intend to present the requisite revenue amounts in your future filings.
We confirm that we shall present the requisite revenue amounts in our future filings.
Very
truly yours,
/s/
Nancy
McGurk
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CORRESP
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Atlas Pipeline Partners
May 18,
2005
Securities
and Exchange Commission
Washington,
D.C. 20549-0405
Attn:
Michael Moran, Branch Chief
Re:
Atlas
Pipeline Partners, L.P.
Form
10-K for the year ended December
2004
Filed
March 16, 2005
File
No. 1-14998
Dear Mr.
Moran:
This
letter responds to your comment letter dated May 17, 2005 concerning the
above-referenced filing. For your convenience, we first restate your comment in
italics and then provide our response.
FORM
10-K FOR THE YEAR ENDED DECEMBER 31,
2004
Item
8. Financial Statements and Supplementary Data
Note
16. Operating Segment Information and Major Customers, page 59
1.
We
note your response to prior comment 3. Please note that your most recently
filed 10-Q provides the volumes sold and gross margin by products or
groups of products. The disclosure requirements of SFAS 131 indicate that
revenue amounts for each product and service or each group of similar
products and services shall be reported. Please confirm that you intend to
present the requisite revenue amounts in your future
filings.
We confirm that we shall present the requisite revenue amounts in
our future filings.
Very
truly yours,
/s/
Nancy
McGurk
Nancy
McGurk
Chief
Accounting Officer
cc: Edward E.
Cohen
Michael
S. Yecies, Esq.
Noah
Newitz, Esq.
Emanuel
Faust, Esq.