ENERGEN CORPORATION 605 Richard Arrington, Jr. Boulevard North Birmingham, Alabama 35203-2707 Telephone (205) 326-2700 |
December 21, 2007
Jim Allegretto
Senior Assistant Chief Accountant
Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 3561
Washington, D.C. 20549 -0404
| RE: | Energen Corporation |
Alabama Gas Corporation
Letter Dated December 14, 2007
Form 10-K for the year ended December 31, 2007
Filed February 27, 2007
File No. 1-7810 & 2-38960
Dear Mr. Allegretto:
Energen Corporation and Alabama Gas Corporation are in receipt of the above referenced letter and have begun reviewing your comments and preparing responses. As we discussed in phone calls on December 19, 2007, with Mr. Babula and Mr. Murphy, we expect to be able to file our responses by January 15, 2008.
Respectfully,
/s/ J. David Woodruff
General Counsel and Secretary
