SEC Comment Letter for American Water Works Company, Inc. (AWK) (CIK 0001410636) (AWK) — Jul 12, 2012
American Water Works Company, Inc. (AWK) (CIK 0001410636)
Date: July 12, 2012 · CIK: 0001410636 · Accession: 0000000000-12-036451
AI Filing Summary & Sentiment
Reasoning
Letter
July 12, 2012 Via E -mail Jeffry Sterba President and Chief Executive Officer American Water Works Company, Inc. 1025 Laurel Oak Road Voorhees, NJ 08043
Re: American Water Works Company, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 28, 2012 File No. 1 -34028
Dear Mr. Sterba :
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 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 s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Andrew D. Mew
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July 12, 2012 Via E -mail Jeffry Sterba President and Chief Executive Officer American Water Works Company, Inc. 1025 Laurel Oak Road Voorhees, NJ 08043 Re: American Water Works Company, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 28, 2012 File No. 1 -34028 Dear Mr. Sterba : 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 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 s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Andrew D. Mew Andrew D. Mew Accounting Branch Chief