| 2350 N. Sam Houston Parkway East, Suite 125 Houston, Texas 77032 (281) 618-4700 Fax: (281) 618-4820 |
July 11, 2008
H. Roger Schwall
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
Mail Stop 7010
Washington, D.C. 20549-7010
Re:
Southwestern Energy Company
Form 10-K for the Fiscal Year Ended December 31, 2007
Filed February 28, 2008
Schedule 14A Filed March 27, 2008
File No. 001-08246
Dear Mr. Schwall:
We are in receipt of your letter dated June 27, 2008 regarding your office’s review of the above listed filings. That letter asked that we respond to the comments within 10 business days or tell you when we will provide a response. Pursuant to a telephone conversation I had on Wednesday, July 9, 2008 with James Giugliano, Staff Accountant, we are notifying you that we are working diligently to provide a response to the comments detailed in your letter and expect to respond on or about August 1, 2008.
Please do not hesitate to contact me at 281-618-4859 with any questions.
Sincerely,
/s/ Trecia M. Canty
Trecia M. Canty
Associate General Counsel-Corporate
and Assistant Secretary
cc: Greg D. Kerley
Executive Vice President and Chief Financial Officer