SEC Comment Letter for NISOURCE INC. (NI) (CIK 0001111711) (NI) — Sep 29, 2022
NISOURCE INC. (NI) (CIK 0001111711)
Date: Sept. 29, 2022 · CIK: 0001111711 · Accession: 0000000000-22-010711
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File numbers found in text: 001-16189
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United States securities and exchange commission logo
September 29, 2022
Donald E. Brown
Chief Financial Officer
NiSource Inc.
801 East 86th Avenue
Merrillville, IN 46410
Re:NiSource Inc.
Form 10-K for Fiscal Year Ended December 31, 2021
Filed February 23, 2022
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