SEC Comment Letter for Kosmos Energy Ltd. (KOS) (CIK 0001509991) (KOS) — Feb 11, 2013
Kosmos Energy Ltd. (KOS) (CIK 0001509991)
Date: Feb. 11, 2013 · CIK: 0001509991 · Accession: 0000000000-13-007921
AI Filing Summary & Sentiment
Letter
February 11, 2013 Via E -mail W. Greg Dunlevy Executive Vice President and Chief Financial Officer Kosmos Energy Ltd. 8176 Park Lane Suite 500 Dallas, Texas 75231
Re: Kosmos Energy Ltd. Form 10-K for Fiscal Year Ended December, 2011 Filed March 1, 2012 File No. 001 -35167
Dear Mr. Dunlevy:
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/ Ethan Horowitz
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February 11, 2013 Via E -mail W. Greg Dunlevy Executive Vice President and Chief Financial Officer Kosmos Energy Ltd. 8176 Park Lane Suite 500 Dallas, Texas 75231 Re: Kosmos Energy Ltd. Form 10-K for Fiscal Year Ended December, 2011 Filed March 1, 2012 File No. 001 -35167 Dear Mr. Dunlevy: 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/ Ethan Horowitz Ethan Horowitz Accounting Branch Chief