SEC Company Response from BLACK HILLS (BKH) — Feb 5, 2026
BLACK HILLS CORP /SD/
Date: Feb. 5, 2026 · CIK: 0001130464 · Accession: 0001104659-26-010794
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293105
Letter
Re: Black Hills Corporation
February 5, 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"), Black Hills Corporation (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. This letter and request for acceleration of effectiveness hereby supersedes our acceleration request filed with the Commission on February 4, 2026. 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 5, 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"), Black Hills Corporation (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. This letter and request for acceleration of effectiveness hereby supersedes our acceleration request filed with the Commission on February 4, 2026. 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