SEC Comment Letter for CAP ROCK ENERGY CORP (CIK 0001129162) — Aug 4, 2005
CAP ROCK ENERGY CORP (CIK 0001129162)
Date: Aug. 4, 2005 · CIK: 0001129162 · Accession: 0000000000-05-040107
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405
DIVISION OF
CORPORATION FINANCE
Mail Stop 3561
August 3, 2005
Mr. David W. Pruitt
Co-Chairman of the Board and
Chief Executive Officer
Cap Rock Energy Corporation
500 West Wall Street, Suite 400
Midland, Texas 79791
Re: Cap Rock Energy Corporation
Form 10-K for the Year Ended December 31, 2004
Filed March 29, 2005
File No. 0-32667
Dear Mr.Pruitt:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
Sincerely,
James Allegretto
Senior Assistant Chief Accountant
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</DOCUMENT>