-----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, NrX6VWQP0brTfpxZ6FeVHQxRFg+nFxf+USWj6TNmepUvwols0LvFEFRPSVBfZxFi Cj/ClOGtF7HxgKnftRZOcQ== 0001193125-08-031127.txt : 20080602 0001193125-08-031127.hdr.sgml : 20080602 20080214143208 ACCESSION NUMBER: 0001193125-08-031127 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ENERGEN CORP CENTRAL INDEX KEY: 0000277595 STANDARD INDUSTRIAL CLASSIFICATION: NATURAL GAS DISTRIBUTION [4924] IRS NUMBER: 630757759 STATE OF INCORPORATION: AL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 605 RICHARD ARRINGTON JR BLVD N CITY: BIRMINGHAM STATE: AL ZIP: 35203-2707 BUSINESS PHONE: 2053262997 MAIL ADDRESS: STREET 1: 605 RICHARD ARRINGTON JR BLVD N CITY: BIRMINGHAM STATE: AL ZIP: 35203 FORMER COMPANY: FORMER CONFORMED NAME: ALAGASCO INC DATE OF NAME CHANGE: 19851002 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALABAMA GAS CORP CENTRAL INDEX KEY: 0000003146 STANDARD INDUSTRIAL CLASSIFICATION: NATURAL GAS DISTRIBUTION [4924] IRS NUMBER: 630022000 STATE OF INCORPORATION: AL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 605 RICHARD ARRINGTON JR BLVD NORTH CITY: BIRMINGHAM STATE: AL ZIP: 35203 BUSINESS PHONE: 2053262742 MAIL ADDRESS: STREET 1: 605 RICHARD ARRINGTON JR BLVD NORTH CITY: BIRMINGHAM STATE: AL ZIP: 35203 CORRESP 1 filename1.htm Correspondence

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
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