CORRESP 1 filename1.htm SWN Comment Letter Dated July 22, 2014

 

 

 

 

 

 

 

July 22,  2014

 

 

 

VIA EDGAR & FEDERAL EXPRESS

Mr. Brad Skinner 

Senior Assistant Chief Accountant

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-3561

 

 

 

Re:

Southwestern Energy Company

 

Form 10-K for the Fiscal Year Ended December 31, 2013

 

Filed February 27, 2014

 

File No. 001-08246

 

 

Dear Mr. Skinner:

 

In reference to the letter from the United States Securities and Exchange Commission to Southwestern Energy (the “Company”), which was received via email on July 10, 2014, and following up on our conversation on July 21, 2014, I am writing to confirm that the Company intends to respond to the letter by August 8, 2014.      

 

Please do not hesitate to contact me at (281) 618-2808, if you have any questions regarding the foregoing.      

 

 

 

Very truly yours,

 

 

/s/ R. CRAIG OWEN

 

 

R. Craig Owen

Senior Vice President and Chief Financial Officer