CORRESP 1 filename1.htm Correspondence

December 21, 2011

Via EDGAR

Mr. H. Roger Schwall

Assistant Director

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:   Penn Virginia Corporation
  Form 10-K for Fiscal Year Ended December 31, 2010
  Filed February 28, 2011
  File No. 1-13283

Dear Mr. Schwall:

On December 12, 2011, the Staff of the Securities and Exchange Commission issued a comment letter to Penn Virginia Corporation (the “Company”) regarding the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2010. Pursuant to our conversation on December 20, 2011 with Caroline Kim, the Company acknowledges receipt of the comment letter and undertakes to provide its responses thereto on or before January 15, 2012.

Please contact me at (610) 687-8900 if you need additional information or would like to discuss any questions or comments.

 

Sincerely,

/s/ Nancy M. Snyder

Nancy M. Snyder

Executive Vice President, Chief

Administrative Officer and General Counsel

 

cc:   Steven A. Hartman
  Caroline Kim