SEC Comment Letter for BLACK HILLS (BKH) — Sep 3, 2013
BLACK HILLS CORP /SD/ (BKH) (CIK 0001130464)
Date: Sept. 3, 2013 · CIK: 0001130464 · Accession: 0000000000-13-048255
AI Filing Summary & Sentiment
Reasoning
Letter
September 3 , 2013 Via E-mail Anthony S. Cleberg Executive Vice President and 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, 2012 Filed February 25, 2013 File No. 1 -31303
Dear Mr. Cleberg :
We have completed our review of your filing . We remind you that our comment or changes to disclo sure in response to our comment does not foreclose the Commission from taking any action with respect to the company or the filing and the compa ny may not assert staff comment as a defense in any proceeding initiated by the Commission or any person under the federal securitie s laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jim Allegretto
Show Raw Text
September 3 , 2013 Via E-mail Anthony S. Cleberg Executive Vice President and 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, 2012 Filed February 25, 2013 File No. 1 -31303 Dear Mr. Cleberg : We have completed our review of your filing . We remind you that our comment or changes to disclo sure in response to our comment does not foreclose the Commission from taking any action with respect to the company or the filing and the compa ny may not assert staff comment as a defense in any proceeding initiated by the Commission or any person under the federal securitie s laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jim Allegretto Jim Allegretto Senior Assistant Chief Accountant