SEC Company Response from Kosmos Energy Ltd. (KOS) (CIK 0001509991) (KOS) — Jan 25, 2013
Kosmos Energy Ltd. (KOS) (CIK 0001509991)
Date: Jan. 25, 2013 · CIK: 0001509991 · Accession: 0001104659-13-004684
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-35167
Referenced dates: January 24, 2013
Letter
January 25, 2013 Mr. Ethan Horowitz Accounting Branch Chief Securities and Exchange Commission 100 F Street N.E. Washington, DC 20549-4628
Re: Kosmos Energy Ltd. (the “Company”) Form 10-K for the Fiscal Year ended December 31, 2011 Filed March 1, 2012 File No. 001-35167
Dear Mr. Horowitz:
This letter is in response to the letter from the staff (the “Staff”) of the U.S. Securities and Exchange Commission to Kosmos Energy Ltd. (the “Company”) dated January 24, 2013 and the related teleconference call between the Company and the Staff on January 24, 2013. Please find attached for your review select pages of both the Company’s Form 10-K for the fiscal year ended December 31, 2011 (“Form 10-K”) and the Form 10-Q for the quarter ended September 30, 2012 (“Form 10-Q”). The pages relating to the Form 10-K have been marked to reflect the proposed changes to be included in a restatement of the Company’s audited financial statements for the fiscal year ended December 31, 2011, and will be included in a pending Form 10-K/A. The pages relating to the Form 10-Q have been marked to reflect the proposed changes to be included in a restatement of the Company’s unaudited financial statements for the fiscal quarter ended September 30, 2012, and will be included in a pending Form 10-Q/A.
To the extent that you have any questions regarding the response contained in this letter, please do not hesitate to contact me at (214) 445-9600.
Sincerely,
/s/ W. Greg Dunlevy
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CORRESP 1 filename1.htm January 25, 2013 Re: Kosmos Energy Ltd. (the “Company”) Form 10-K for the Fiscal Year ended December 31, 2011 Filed March 1, 2012 File No. 001-35167 Mr. Ethan Horowitz Accounting Branch Chief Securities and Exchange Commission 100 F Street N.E. Washington, DC 20549-4628 Dear Mr. Horowitz: This letter is in response to the letter from the staff (the “Staff”) of the U.S. Securities and Exchange Commission to Kosmos Energy Ltd. (the “Company”) dated January 24, 2013 and the related teleconference call between the Company and the Staff on January 24, 2013. Please find attached for your review select pages of both the Company’s Form 10-K for the fiscal year ended December 31, 2011 (“Form 10-K”) and the Form 10-Q for the quarter ended September 30, 2012 (“Form 10-Q”). The pages relating to the Form 10-K have been marked to reflect the proposed changes to be included in a restatement of the Company’s audited financial statements for the fiscal year ended December 31, 2011, and will be included in a pending Form 10-K/A. The pages relating to the Form 10-Q have been marked to reflect the proposed changes to be included in a restatement of the Company’s unaudited financial statements for the fiscal quarter ended September 30, 2012, and will be included in a pending Form 10-Q/A. To the extent that you have any questions regarding the response contained in this letter, please do not hesitate to contact me at (214) 445-9600. Sincerely, /s/ W. Greg Dunlevy W. Greg Dunlevy Executive Vice President and Chief Financial Officer cc: Brian F. Maxted Richard D. Truesdell, Jr., Esq. Kosmos Energy Ltd. c/o Kosmos Energy, LLC 8176 Park Lane, Suite 500 Dallas, Texas 75231 Phone 214-445-9600 Fax 214 363 9024