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SEC Company Response from BLACK HILLS (BKH) — Feb 4, 2026

BLACK HILLS CORP /SD/
Date: Feb. 4, 2026 · CIK: 0001130464 · Accession: 0001104659-26-010374

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File numbers found in text: 333-293105

Date
February 4, 2026
Author
BLACK HILLS CORPORATION
Form
CORRESP
Company
BLACK HILLS CORP /SD/

Letter

Re: Black Hills Corporation

February 4, 2026

VIA EDGAR TRANSMISSION

Division of Corporate Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-6010

Registration Statement on Form S-4 (Registration No. 333-293105)

Request for Acceleration of Effective Date

Ladies and gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the "Act"), Spire Global, Inc. (the "Company") requests that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-4 (File No. 333-293105) to become effective on February 6, 2026 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.

Please contact Charles Lange of Faegre Drinker Biddle & Reath LLP via telephone at (215) 988-2642 or via e-mail at charles.lange@faegredrinker.com with any questions you may have. In addition, please notify Mr. Lange when this request for acceleration has been granted.

Very truly yours,
BLACK HILLS CORPORATION

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CORRESP
 1
 filename1.htm

 February 4, 2026

 VIA EDGAR TRANSMISSION

 Division of Corporate Finance

 United States Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549-6010

 Re:
 Black Hills Corporation

 Registration Statement on Form S-4 (Registration No. 333-293105)

 Request for Acceleration of Effective Date

 Ladies and gentlemen:

 In accordance with Rule 461
under the Securities Act of 1933, as amended (the "Act"), Spire Global, Inc. (the "Company") requests that the
Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-4 (File No. 333-293105) to become
effective on February 6, 2026 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter, or
at such later time as the Company or its counsel may request via telephone call to the staff. In making this acceleration request, the
Company acknowledges that it is aware of its obligations under the Act.

 Please contact Charles Lange
of Faegre Drinker Biddle & Reath LLP via telephone at (215) 988-2642 or via e-mail at charles.lange@faegredrinker.com with any questions
you may have. In addition, please notify Mr. Lange when this request for acceleration has been granted.

 Very truly yours,

 BLACK HILLS CORPORATION

 By:
 /s/ Kimberly F. Nooney

 Name:
 Kimberly F. Nooney

 Title:
 Chief Financial Officer

 cc:
 Charles Lange, Faegre Drinker Biddle & Reath LLP

 Brandon Mason, Faegre Drinker Biddle & Reath LLP

 Darren Nakata, Black Hills Corporation