SEC Comment Letter for TXNM ENERGY INC (TXNM) (CIK 0001108426) (TXNM) — Jun 14, 2005

TXNM ENERGY INC (TXNM) (CIK 0001108426)
Date: June 14, 2005 · CIK: 0001108426 · Accession: 0000000000-05-029714

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AI Filing Summary & Sentiment

File numbers found in text: 333-32170

Date

June 14, 2005

Author

Jim Allegretto

Form

UPLOAD

Company

TXNM ENERGY INC (TXNM) (CIK 0001108426)

Letter

June 14, 2005 By U.S. Mail John Loyack Chief Financial Officer, Sr. VP PNM Resources Inc. Alvarado Square Albuquerque, NM 87158

Re: PNM Resources Inc. File No. 333-32170 Form 10-K for the year ended December 31, 2004

Dear Mr. Loyack,

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Jim Allegretto
Senior Assistant Chief Accountant

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3-8

								June 14, 2005

By U.S. Mail

John Loyack
Chief Financial Officer, Sr. VP
PNM Resources Inc.
Alvarado Square
Albuquerque, NM 87158

Re:		PNM Resources Inc.
			File No. 333-32170
			Form 10-K for the year ended December 31, 2004

Dear Mr. Loyack,

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

							Sincerely,

							Jim Allegretto
Senior Assistant Chief Accountant

</TEXT>
</DOCUMENT>

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