SEC Comment Letter for BLACK HILLS (BKH) — Oct 7, 2015
BLACK HILLS CORP /SD/
Date: Oct. 7, 2015 · CIK: 0001130464 · Accession: 0000000000-15-048934
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 October 7, 2015 Mr. Richard W. Kinzley 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, 2014 Filed February 25, 2015 File No. 1 -31303
Dear Mr. Kinzley :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Unite d 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ William H. Thompson
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Mail Stop 3561 October 7, 2015 Mr. Richard W. Kinzley 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, 2014 Filed February 25, 2015 File No. 1 -31303 Dear Mr. Kinzley : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Unite d 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief Office of Consumer Products cc: Esther Newbrough Corporate Controller