TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 13, 2021 Carl Giesler, Jr. Executive Vice President and Chief Financial Officer SOUTHWESTERN ENERGY CO 10000 Energy Drive Spring, TX 77389 Re: SOUTHWESTERN ENERGY CO Registration Statement on Form S-4 Filed September 7, 2021 File No. 333-259343 Dear Mr. Giesler, Jr.: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Eric C. Otness