SEC Comment Letter for BLACK HILLS (BKH) — Oct 19, 2007

BLACK HILLS CORP /SD/ (BKH) (CIK 0001130464)
Date: Oct. 19, 2007 · CIK: 0001130464 · Accession: 0000000000-07-051191

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

October 19, 2007

Author

William Thompson

Form

UPLOAD

Company

BLACK HILLS CORP /SD/ (BKH) (CIK 0001130464)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0405 DIVISION OF CORPORATION FINANCE Mail Stop 3561 October 19, 2007 Mr. Mark T. Thies Executive Vice President & Chief Financial Officer Black Hills Corporation 625 Ninth Street Rapid City, South Dakota 57701

Re: Black Hills Corporation Form 10-K for Fiscal Year Ended December 31, 2006 Filed March 1, 2007 Form 10-Q for Fiscal Quarter Ended March 31, 2007 Filed May 10, 2007 File No. 1-31303

Dear Mr. Thies:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

S i n c e r e l y ,

William Thompson B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3561

October 19, 2007

Mr. Mark T. Thies
Executive Vice President & Chief Financial Officer
Black Hills Corporation
625 Ninth Street
Rapid City, South Dakota 57701

 Re: Black Hills Corporation
   Form 10-K for Fiscal Year Ended December 31, 2006
Filed March 1, 2007
Form 10-Q for Fiscal Quarter Ended March 31, 2007
Filed May 10, 2007
  File No. 1-31303

Dear Mr. Thies:

 We have completed our review of your Form 10-K and related filings and have no
further comments at this time.

        S i n c e r e l y ,

         William Thompson
         B r a n c h  C h i e f

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