TEXT-EXTRACT 2 filename2.txt October 8, 2019 A. Wade Pursell Chief Financial Officer SM Energy Company 1775 Sherman Street, Suite 1200 Denver, Colorado 80203 Re: SM Energy Company Form 10-K for Fiscal Year Ended December 31, 2018 Filed February 21, 2019 File No. 001-31539 Dear Mr. Pursell: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation