-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, GtdhePNp/2/V8drUu00ChlVmpq0RmwrlMMWc5c3efxu6kb8pzosbpUSRozS56rDu QiuolUdGy00KmXWG83k1+A== 0001104659-06-059877.txt : 20070103 0001104659-06-059877.hdr.sgml : 20070101 20060907150430 ACCESSION NUMBER: 0001104659-06-059877 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060907 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POGO PRODUCING CO CENTRAL INDEX KEY: 0000230463 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 741659398 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5 GREENWAY PLAZA STE 2700 STREET 2: P O BOX 2504 CITY: HOUSTON STATE: TX ZIP: 77252-0504 BUSINESS PHONE: 7132975000 MAIL ADDRESS: STREET 1: 5 GREENWAY PLAZA SUITE 2700 STREET 2: P O BOX 2504 CITY: HOUSTON STATE: TX ZIP: 77252 FORMER COMPANY: FORMER CONFORMED NAME: PENNZOIL OFFSHORE GAS OPERATORS INC /TX/ DATE OF NAME CHANGE: 19600201 CORRESP 1 filename1.htm

[Pogo Letterhead]

September 7, 2006

via EDGAR Correspondence

Mr. James Murphy

Petroleum Engineer

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.W.

Washington D.C. 20549

Re:

 

Pogo Producing Company

 

 

Letters Dated July 19, 2006 and August 24, 2006

 

 

Form 10-K for the Fiscal Year Ended December 31, 2005

 

 

File No. 1-7792

 

Dear Mr. Murphy:

We acknowledge receipt of your August 24, 2006 letter (“Staff Letter”) regarding our response dated August 2, 2006.  Based on a telephone call from Sandy Eisen of the staff of the Division of Corporation Finance (the “Staff”) we received on or about August 31, 2006, it is our understanding that the Staff is giving further consideration to certain matters relating to the comments in the Staff Letter.  We currently expect to provide a response during the week ending September 22, 2006 and will update you by telephone if we anticipate a delay in responding by that time.  We look forward to hearing from the Staff and to resolving any remaining comments relating to the above-referenced filing (the “2005 10-K”).

The company hereby acknowledges that:

·                  the company is responsible for the adequacy and accuracy of the disclosure in the 2005 10-K;

·                  Staff comments or changes to disclosure in response to Staff comments do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the 2005 10-K; and

·                  the company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any persons under the federal securities laws of the United States.



 

United States Securities and Exchange Commission

September 7, 2006

Page 2 of 2

 

Sincerely,

 

 

 

 

 

/s/ James P. Ulm, II

 

 

 

 

 

Senior Vice President and

 

 

Chief Financial Officer

 

 

 

cc:

Mr. H. Roger Schwall

 

 

Ms. Sandy Eisen

 

 

2


 -----END PRIVACY-ENHANCED MESSAGE-----