-----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, IkEAOELTpbjs8K+60INhAtMGEZXK0TAVCfqpklKwpRbGQP8Yp7Y0tsc9zM6CBhfz SvllFyRPn32BOrQgNIILrg== 0000000000-05-032642.txt : 20060927 0000000000-05-032642.hdr.sgml : 20060927 20050627102703 ACCESSION NUMBER: 0000000000-05-032642 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050627 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: PENN VIRGINIA CORP CENTRAL INDEX KEY: 0000077159 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 231184320 STATE OF INCORPORATION: VA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 100 MATSONFORD ROAD SUITE 300 STREET 2: THREE RADNOR CORPORATE CENTER CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 6106878900 MAIL ADDRESS: STREET 1: 100 MATSONFORD ROAD SUITE 300 STREET 2: THREE RADNOR CORPORATE CENTER CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: VIRGINIA COAL & IRON CO DATE OF NAME CHANGE: 19670501 LETTER 1 filename1.txt June 23, 2005 Frank A. Pici Executive Vice President and Chief Financial Officer Penn Virginia Corporation Three Radnor Corporate Center, Suite 230 100 Matsonford Road Radnor, PA 19087 Re: Penn Virginia Corporation Form 10-K for Fiscal Year Ended December 31, 2004 Filed on March 11, 2005 Response Letter Dated June 13, 2005 File number 1-13283 Dear Mr. Pici: We have reviewed your response letter and have the following comment. Our review has been limited to those matters specifically addressed in this letter and the letter dated June 1, 2005. As indicated, we think you should file a Form 8-K in response to our comment. If you disagree, we will consider your explanation as to why our comment is inapplicable or filing a Form 8-K is unnecessary. Please be as detailed as necessary in your explanation. After reviewing this information, we may raise additional comments. Form 10-K for the Fiscal Year Ended December 31, 2004 Financial Statements, page 51 Note 4 - Acquisitions, page 65 Coal Royalty and Land Management, page 65 1. We have considered your response to our comment two in our letter dated June 1, 2005; however, given the significance of this acquisition to your financial statements, which include the consolidated financial statements of Penn Virginia Resource Partners, L.P., we continue to believe you should file a Form 8-K that includes the historical financial statements of Cantera Natural Gas LLC and related pro forma financial information. Although you followed the precise language of Item 2.01 of Form 8-K, which is applicable to "the registrant or any of its majority-owned subsidiaries," we believe this Item also applies to consolidated subsidiaries. We consider this financial information relevant to investors for purposes of understanding how this acquisition will impact your future operations. Closing Comments As appropriate, please respond to this comment within 10 business days or tell us when you will provide us with a response. You may contact Yong Choi at (202) 551-3758 or Jenifer Gallagher at (202) 551-3706 if you have questions regarding comments on the financial statements and related matters. Please contact me at (202) 551-3684 with any other questions. Sincerely, April Sifford Branch Chief ?? ?? ?? ?? Frank A. Pici Penn Virginia Corporation June 23, 2005 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE MAIL STOP 7010 -----END PRIVACY-ENHANCED MESSAGE-----