SEC Comment Letter for USA Compression Partners, LP (USAC) (CIK 0001522727) (USAC) — Jan 22, 2015
USA Compression Partners, LP (USAC) (CIK 0001522727)
Date: Jan. 22, 2015 · CIK: 0001522727 · Accession: 0000000000-15-003133
AI Filing Summary & Sentiment
Reasoning
Letter
January 22, 2015 Via E -mail Mr. Joseph C. Tusa, Jr. Vice President, Chief Financial Officer and Treasurer USA Compression Partners, LP 100 Congress Avenue, Suite 450 Austin, Texas 78701 Re: USA Compression Partners, LP Form 10-K for the Fiscal Year Ended December 31, 2013 Filed February 20, 2014 File No. 1 -35779
Dear Mr. Tusa :
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 u nder 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jennifer Thompson
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January 22, 2015 Via E -mail Mr. Joseph C. Tusa, Jr. Vice President, Chief Financial Officer and Treasurer USA Compression Partners, LP 100 Congress Avenue, Suite 450 Austin, Texas 78701 Re: USA Compression Partners, LP Form 10-K for the Fiscal Year Ended December 31, 2013 Filed February 20, 2014 File No. 1 -35779 Dear Mr. Tusa : 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 u nder 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jennifer Thompson Jennifer Thompson Accounting Branch Chief