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SEC Comment Letter for American Water Works Company, (AWK) — May 25, 2016

American Water Works Company, Inc.
Date: May 25, 2016 · CIK: 0001410636 · Accession: 0000000000-16-078026

AI Filing Summary & Sentiment

Date
May 25, 2016
Author
/s/ Jennifer Thompson
Form
UPLOAD
Company
American Water Works Company, Inc.

Letter

Mail Stop 3561 May 25, 2016 Linda G. Sullivan Executive Vice President and Chief Financial 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, 2015 Filed February 2 5, 2016 File No. 001 -34028

Dear Ms. Sullivan :

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 the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Jennifer Thompson

Show Raw Text
Mail Stop 3561
May 25, 2016

Linda G. Sullivan
Executive Vice President and Chief Financial 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, 2015
Filed February 2 5, 2016
File No. 001 -34028

Dear Ms. Sullivan :

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 the
information the Securities Exchange Act of 1934 and all applicable  rules require.

Sincerely,

 /s/ Jennifer Thompson

Jennifer Thompson
Accounting Branch Chief
Office of Consumer Products