SEC Comment Letter for Murphy USA Inc. (MUSA) (CIK 0001573516) (MUSA) — May 14, 2020
Murphy USA Inc. (MUSA) (CIK 0001573516)
Date: May 14, 2020 · CIK: 0001573516 · Accession: 0000000000-20-004316
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File numbers found in text: 001-35914
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United States securities and exchange commission logo
May 14, 2020
Mindy K. West
Executive Vice President, Fuels and Chief Financial Officer
Murphy USA Inc.
200 Peach Street
El Dorado, Arkansas 71730
Re:Murphy USA Inc.
Form 10-K for the Year Ended December 31, 2019
Filed February 18, 2020
File No. 001-35914
Dear Ms. West:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services