[LINN LETTERHEAD]
October 25, 2013
Via EDGAR and Facsimile
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: | Brad Skinner |
H. Roger Schwall |
Karl Hiller |
John Hodgin |
Anne Nguyen Parker |
Norman von Holtzendorff |
Re: | Linn Energy, LLC |
Form 10-K/A for the Fiscal Year Ended December 31, 2012 |
Form 10-Q/A for the Quarter Ended March 31, 2013 |
Form 10-Q/A for the Quarter Ended June 30, 2013 |
LinnCo, LLC |
Form 10-K/A for the Fiscal Year Ended December 31, 2012 |
Form 10-Q/A for the Quarter Ended March 31, 2013 |
Form 10-Q/A for the Quarter Ended June 30, 2013 |
Ladies and Gentlemen:
As a supplement to the documents provided via correspondence dated October 24, 2013, please find enclosed copies of the following draft documents marked to the original filings:
• | Amendment No. 1 to Annual Report of Linn Energy, LLC for the fiscal year ended December 31, 2012 on Form 10-K/A; |
• | Amendment No. 1 to Quarterly Report of Linn Energy, LLC for the quarter ended March 31, 2013 on Form 10-Q/A; |
• | Amendment No. 1 to Quarterly Report of Linn Energy, LLC for the quarter ended June 30, 2013 on Form 10-Q/A; |
• | Amendment No. 1 to Annual Report of LinnCo, LLC for the fiscal year ended December 31, 2012 on Form 10-K/A; |
• | Amendment No. 1 to Quarterly Report of LinnCo, LLC for the quarter ended March 30, 2013 on Form 10-Q/A; and |
• | Amendment No. 1 to Quarterly Report of LinnCo, LLC for the quarter ended June 30, 2013 on Form 10-Q/A. |
October 25, 2013
Page 2 of 2
Please contact the undersigned at (281) 840-4156 if you have any questions or comments with respect to the attached drafts.
Very truly yours, | ||
LINN ENERGY, LLC | ||
LINNCO, LLC | ||
By: | /s/ Candice J. Wells | |
Candice J. Wells | ||
Vice President, General Counsel and Corporate Secretary |
Cc: | Michael E. Dillard |
Sean T. Wheeler |
Divakar Gupta |
Latham & Watkins LLP |
Daniel A. Neff |
David K. Lam |
Wachtell, Lipton, Rosen & Katz |
Kelly B. Rose |
Baker Botts L.L.P. |