SEC Comment Letter for ATP OIL & GAS CORP (CIK 0001123647) — Oct 31, 2005
ATP OIL & GAS CORP (CIK 0001123647)
Date: Oct. 31, 2005 · CIK: 0001123647 · Accession: 0000000000-05-055215
AI Filing Summary & Sentiment
Letter
October 31, 2005 Mr. Albert L. Reese, Jr. Chief Financial Officer ATP Oil and Gas Corporation 4600 Post Oak Place, Suite 200 Houston, Texas 77027
Re: ATP Oil and Gas Corporation Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 31, 2005
Dear Mr. Reese:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
H. Roger Schwall
Assistant Director
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
October 31, 2005
Mr. Albert L. Reese, Jr.
Chief Financial Officer
ATP Oil and Gas Corporation
4600 Post Oak Place, Suite 200
Houston, Texas 77027
Re: ATP Oil and Gas Corporation
Form 10-K for Fiscal Year Ended December 31, 2004
Filed March 31, 2005
Dear Mr. Reese:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
H. Roger Schwall
Assistant Director
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Mr./Ms.
Company Name
Date, 2005
page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F Street, NE
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010
</TEXT>
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