SEC Comment Letter for SANDRIDGE ENERGY INC (SD) (CIK 0001349436) (SD) — Jan 29, 2015
SANDRIDGE ENERGY INC (SD) (CIK 0001349436)
Date: Jan. 29, 2015 · CIK: 0001349436 · Accession: 0000000000-15-005343
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File numbers found in text: 001-33784
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January 29 , 2015
Via E -mail
Eddie M. LeBlanc III
Executive Vice President and Chief Financial Officer
SandR idge Energy, Inc.
123 Robert S. Kerr Avenue
Oklahoma City, Oklahoma 73102
Re: SandR idge Energy, Inc.
Form 10 -K for the Fis cal Year E nded December 31, 2013
Filed February 28, 2014
Form 10 -K for the Fiscal Year Ended December 31, 2012
Filed March 1, 2013
File No. 001-33784
Dear Mr. LeBlanc:
We have completed our review of your filing s. 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 s 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 United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/H. Roger Schwall
H. Roger Schwall
Assistant Director