SEC Comment Letter for Kosmos Energy Ltd. (KOS) (CIK 0001509991) (KOS) — Jul 9, 2014
Kosmos Energy Ltd. (KOS) (CIK 0001509991)
Date: July 9, 2014 · CIK: 0001509991 · Accession: 0000000000-14-034577
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July 9, 2014
Via E-mail
W. Greg Dunlevy
Chief Financial Officer and Executive Vice President
Kosmos Energy Ltd.
Clarendon House
2 Church Street
Hamilton, Bermuda HM 11
Re: Kosmos Energy Ltd.
Form 10 -K for Fiscal Year Ended December 31, 2013
Filed February 24, 2014
Form 10 -Q for the Quarterly Period Ended March 31, 2014
Filed on May 5, 2014
File No. 001 -35167
Dear Mr. Dunlevy :
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 asse rt 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/ Brad Skinner
Brad Skinner
Senior Assistant Chief Accountant