SEC Comment Letter for USA Compression Partners, LP (USAC) (CIK 0001522727) (USAC) — Jul 19, 2016
USA Compression Partners, LP (USAC) (CIK 0001522727)
Date: July 19, 2016 · CIK: 0001522727 · Accession: 0000000000-16-084963
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3561 July 14, 2016 Matthew C. Liuzzi Vice President, Chief Financial Officer and Treasurer USA Compression Partners, LP 100 Congress Avenue, Suite 450 Austin, TX 78701
Re: USA Compression Partners, LP Form 10 -K for the Fiscal Year Ended December 31, 2015 Filed February 11, 2016 File No. 001 -35779
Dear Mr. Liuzzi :
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 ru les require.
Sincerely,
/s/ Jennifer Thompson
Show Raw Text
Mail Stop 3561 July 14, 2016 Matthew C. Liuzzi Vice President, Chief Financial Officer and Treasurer USA Compression Partners, LP 100 Congress Avenue, Suite 450 Austin, TX 78701 Re: USA Compression Partners, LP Form 10 -K for the Fiscal Year Ended December 31, 2015 Filed February 11, 2016 File No. 001 -35779 Dear Mr. Liuzzi : 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 ru les require. Sincerely, /s/ Jennifer Thompson Jennifer Thompson Accounting Branch Chief Office of Consumer Products