SEC Comment Letter for BLACK HILLS (BKH) — Oct 6, 2005
BLACK HILLS CORP /SD/ (BKH) (CIK 0001130464)
Date: Oct. 6, 2005 · CIK: 0001130464 · Accession: 0000000000-05-051411
AI Filing Summary & Sentiment
Reasoning
Letter
By Facsimile and U.S. Mail Mr. David R. Emery President and Chief Executive Officer Black Hills Corporation Black Hills Power, Inc. 625 Ninth Street Rapid City, South Dakota 57701 Black Hills Power, Inc. Form 10-K for the year ended December 31, 2004 Filed March 30, 2005 File No. 1-7978
Re: Black Hills Corporation Form 10-K for the year ended December 31, 2004 Filed March 16, 2005 File No. 1-31303
Dear Mr. Emery:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
Sincerely,
Jim Allegretto
Sr. Assistant Chief Accountant
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 3561 September 22, 2005 By Facsimile and U.S. Mail Mr. David R. Emery President and Chief Executive Officer Black Hills Corporation Black Hills Power, Inc. 625 Ninth Street Rapid City, South Dakota 57701 Re: Black Hills Corporation Form 10-K for the year ended December 31, 2004 Filed March 16, 2005 File No. 1-31303 Black Hills Power, Inc. Form 10-K for the year ended December 31, 2004 Filed March 30, 2005 File No. 1-7978 Dear Mr. Emery: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Jim Allegretto Sr. Assistant Chief Accountant </TEXT> </DOCUMENT>