SEC Comment Letter for American Water Works Company, Inc. (AWK) (CIK 0001410636) (AWK) — May 22, 2013
American Water Works Company, Inc. (AWK) (CIK 0001410636)
Date: May 22, 2013 · CIK: 0001410636 · Accession: 0000000000-13-028274
AI Filing Summary & Sentiment
Reasoning
Letter
May 22, 2013 Via E -mail Jeffry Sterba President and Chief Executive Officer American Water Works Company, Inc. 1025 Laurel Oak Road Voorhees, New Jersey 08043
Re: American Water Works Company, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed March 1, 2013 Definitive Proxy Statement on Schedule 14A Filed March 28, 2013 File No. 001 -34028
Dear Mr. Sterba :
We have completed our review of your filings . 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 Secur ities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Andrew D. Mew
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May 22, 2013 Via E -mail Jeffry Sterba President and Chief Executive Officer American Water Works Company, Inc. 1025 Laurel Oak Road Voorhees, New Jersey 08043 Re: American Water Works Company, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed March 1, 2013 Definitive Proxy Statement on Schedule 14A Filed March 28, 2013 File No. 001 -34028 Dear Mr. Sterba : We have completed our review of your filings . 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 Secur ities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Andrew D. Mew Andrew D. Mew Accounting Branch Chief