SEC Comment Letter for NISOURCE INC. (NI) (CIK 0001111711) (NI) — May 5, 2020
NISOURCE INC. (NI) (CIK 0001111711)
Date: May 5, 2020 · CIK: 0001111711 · Accession: 0000000000-20-003905
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File numbers found in text: 001-16189
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United States securities and exchange commission logo
May 5, 2020
Donald E. Brown
Executive Vice President and Chief Financial Officer
NiSource Inc.
801 East 86th Avenue
Merrillville, IN 46410
Re:NiSource Inc.
Form 10-K for the Year Ended December 31, 2019
Filed February 28, 2020
File No. 001-16189
Dear Mr. Brown:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation