FOIA CONFIDENTIAL TREATMENT REQUEST
November 13, 2007
VIA EMAIL AND FEDERAL EXPRESS
Mr. Ronald Winfrey
United States Securities and Exchange Commission
450 Fifth Street, N.W., Stop 4-5
Washington, D.C. 20549-0405
Re: Southwestern Energy Company
Form 10-K for Fiscal Year Ended December 31, 2006
Filed March 1, 2007
Form 10-Q for Fiscal Quarter Ended March 31, 2007
Filed May 1, 2007
Response Letter Dated June 6, 2007
File No. 1-8246
Dear Mr. Winfrey:
Reference is made to the letters dated May 23, July 19 and July 24, 2007 (the “Comment Letters”) to Greg D. Kerley, Chief Financial Officer of Southwestern Energy Company (the “Company”), from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) providing comments with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2006 and Form 10-Q for Fiscal Quarter Ended March 31, 2007 and to the Company’s response letters dated June 6, July 25 and July 31, 2007. Pursuant to Rule 83 (17 C.F.R. 200.83), the Company requests confidential treatment of the supplemental information contained herein.
With respect to Comment 1 contained in the Staff’s letter dated July 24, 2007, the Company hereby confirms that [*].
* | Confidential treatment has been requested from the Securities and Exchange Commission. Omitted portions have been filed separately with the Commission. |
* * *
Please do not hesitate to contact the undersigned at (281) 618-4859 if you have any questions regarding the foregoing.
Very truly yours,
/s/ TRECIA M. CANTY
Trecia M. Canty
Assistant Secretary & Senior Attorney
cc:
H. Roger Schwall
Securities and Exchange Commission
Greg D. Kerley
Executive Vice President and Chief
Financial Officer
Richard F. Lane
Executive Vice President
President, Southwestern Energy Production Company and
SEECO, Inc.
Mark K. Boling
Executive Vice President and
General Counsel
FOIA Office (via facsimile and regular mail w/o enclosure)
