SEC Comment Letter for BLACK HILLS (BKH) — Mar 8, 2011

BLACK HILLS CORP /SD/ (BKH) (CIK 0001130464)
Date: March 8, 2011 · CIK: 0001130464 · Accession: 0000000000-11-014614

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

March 8, 2011

Author

William H. Thompson

Form

UPLOAD

Company

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

Letter

March 8, 2011 David Emery Chief Executive Officer Black Hills Corporation 625 Ninth Street Rapid City, South Dakota 57701 Re: Black Hills Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Filed February 26, 2010 File No. 1-31303

Dear Mr. Emery: We have completed our review of your fili ng and do not have any further comments at this time. Sincerely, /s/ William H. Thompson William Thompson Accounting Branch Chief

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March 8, 2011
 David Emery Chief Executive Officer Black Hills Corporation 625 Ninth Street Rapid City, South Dakota 57701
Re: Black Hills Corporation
Form 10-K for the Fiscal Year Ended December 31, 2009 Filed February 26, 2010 File No. 1-31303

Dear Mr. Emery:
We have completed our review of your fili ng and do not have any further comments at
this time.
Sincerely,
  /s/ William H. Thompson
William Thompson Accounting Branch Chief

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