February 14, 2008
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 February 5, 2008 | ||
| Form 10-K for the year ended December 31, 2006 | ||
| 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. By separate letter we are sending to Mr. Murphy the production graphs requested in comment 5. In our letter to Mr. Murphy we have requested that the graphs be returned to us pursuant to the guidelines in Rule 418(b) of Regulation C. We expect to be able to respond to the other comments in your February 5, 2008, letter by March 31, 2008.
| Respectfully, |
/s/ J. David Woodruff |
| J. David Woodruff |
| General Counsel and Secretary |
