<SEC-DOCUMENT>0001104659-17-006917.txt : 20170901
<SEC-HEADER>0001104659-17-006917.hdr.sgml : 20170901
<ACCEPTANCE-DATETIME>20170207141404
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-17-006917
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170207

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CABOT OIL & GAS CORP
		CENTRAL INDEX KEY:			0000858470
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				043072771
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		840 GESSNER ROAD, SUITE 1400
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		2815894600

	MAIL ADDRESS:	
		STREET 1:		840 GESSNER ROAD, SUITE 1400
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">CONFIDENTIAL TREATMENT FOR REFERENCED MATERIALS REQUESTED BY CABOT OIL&nbsp;&amp; GAS CORPORATION</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">FOIA CONFIDENTIAL TREATMENT REQUESTED FOR REFERENCED MATERIALS</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">February&nbsp;7, 2017</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mr.&nbsp;Brad Skinner<br> Senior Assistant Chief Accountant</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Office of Natural Resources<br> United States Securities and Exchange Commission<br> Division of Corporation Finance<br> 100 F Street, N.E.<br> Mail Stop 7010<br> Washington, D.C. 20549</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Re:</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Cabot Oil&nbsp;&amp; Gas Corporation</p>
<p style="margin:0in 0in .0001pt 1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Form&nbsp;10-K for the Fiscal Year Ended December&nbsp;31, 2015</font></p>
<p style="margin:0in 0in .0001pt 1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response Dated October&nbsp;21, 2016</font></p>
<p style="margin:0in 0in .0001pt 1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">File No.&nbsp;1-10447</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Mr.&nbsp;Skinner:</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We are responding to the comment received from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission by letter dated January&nbsp;11, 2017 regarding our 2015 Form&nbsp;10-K. For your convenience, our response is prefaced by the Staff&#146;s corresponding comment in italicized text.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Form&nbsp;10-K for the Fiscal Year Ended December&nbsp;31, 2015</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Business and Properties, page&nbsp;7</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Proved Undeveloped Reserves, page&nbsp;11</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i>We have read your response to comment 1 and are not in a position to agree with your conclusion that it is appropriate to continue to attribute proved reserves to drilled wells where the completion and conversion of the related undeveloped reserves to developed status is intentionally deferred to a period beyond five years of initial disclosure of such reserves absent specific circumstances justifying a longer time period.</i></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">In this regard, the view expressed in your response to comment 1 indicating that the activities solely related to drilling a well would be sufficient to fulfil the timing requirements under Rule&nbsp;4-10(a)(31)(ii)&nbsp;of Regulation S-X is inconsistent with the definition of a drilled well provided in Item 1205(b)(4)&nbsp;of Regulation S-K as your wells have yet to be completed. Additionally,&nbsp;Item 1208(c)(3)&nbsp;defines productive wells as referenced in the disclosure of drilled wells under Items 1205(a)&nbsp;and 1208(a)&nbsp;of Regulation S-K as producing wells and wells mechanically capable of production.</font></i></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">CONFIDENTIAL TREATMENT FOR REFERENCED MATERIALS REQUESTED BY CABOT OIL&nbsp;&amp; GAS CORPORATION</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">FOIA CONFIDENTIAL TREATMENT REQUESTED FOR REFERENCED MATERIALS</font></p>
<p align="center" style="margin:0in 0in .0001pt 5.75pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Furthermore, the development activities concluded as of December&nbsp;31, 2015 are not sufficient to bring the drilled but uncompleted wells identified in your response to the status of economically producible pursuant to the definition of a development project in Rule&nbsp;4-10(a)(8)&nbsp;of Regulation S-X. The answer to question 108.01 in the Compliance and Disclosure Interpretations (&#147;C&amp;DI&#148;) clarifies that a development project is a &#147;single engineering activity with a distinct beginning and end, which, when completed, results in the production&#133; of crude oil or natural gas.&#148;</font></i></p>
<p style="margin:0in 0in .0001pt .5in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">&nbsp;</font></i></p>
<p style="margin:0in 0in .0001pt .5in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">We also note the responses to comments 1 and 3 in your letter dated October&nbsp;5, 2016, indicates the 315.5 Bcfe in proved undeveloped reserves related to the drilled but uncompleted wells identified in your current response were intentionally delayed by the Company based on internal factors to a date beyond five years from initial disclosure. Therefore, the 315.5 Bcfe related to these undeveloped wells does not merit an exception for a time period longer than five years under the specific circumstances described in C&amp;DI 131.03. Refer to the last bullet point in the answers to question 131.03 in the Compliance and Disclosure Interpretations.</font></i></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Please remove the 315.5 Bcfe related to the drilled but uncompleted wells identified in your response as proved reserves as of December&nbsp;31, 2015.</font></i></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response</font></u></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We acknowledge that the rules&nbsp;and regulations of the Commission are subject to evolving interpretation by the staff based on various factors including changes in industry practice and the needs of investors.&#160; While we believe our application and interpretation of Rule&nbsp;4-10(a)(31)(ii)&nbsp;of Regulation S-X is an appropriate application of Rule&nbsp;4-10, in light of the staff&#146;s comment above and our recent discussion with the staff, we intend to exclude from proved undeveloped (PUD) reserves any reserves associated with wells that are not anticipated to be both drilled and completed within five years from initial disclosure.&#160; We intend to make this change prospectively beginning with our December&nbsp;31, 2016 year-end reserves determination and disclosures due to the fact that the impact of the referenced 315.5 Bcfe associated with our drilled but uncompleted (DUC) wells greater than five years from initial disclosure included in our 2015 proved reserves disclosure is not material to our 2015 financial statements and related disclosures.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Although we intend to exclude from our PUD reserves as of December&nbsp;31, 2016 those reserves associated with wells for which development activities had been initiated but not completed within five years of initial disclosure, we have provided our views and interpretations of the guidance for recording PUD reserves for the staff&#146;s consideration.&#160; We believe that our historical practice of recording and disclosing PUD reserves is reasonable and consistent with Rule&nbsp;4-10(a)(31)(ii)&nbsp;and related Compliance and Disclosure Interpretations (C&amp;DI).&#160; In our view, Rule&nbsp;4-10(a)(31)(ii)&nbsp;refers only to reserves that are &#147;scheduled to be drilled within five</font></p>
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<p align="center" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:center;">2<a name="PB_2_233317_2016"></a></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">CONFIDENTIAL TREATMENT FOR REFERENCED MATERIALS REQUESTED BY CABOT OIL&nbsp;&amp; GAS CORPORATION</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">FOIA CONFIDENTIAL TREATMENT REQUESTED FOR REFERENCED MATERIALS</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">years&#148; and Regulation S-X does not provide further guidance regarding whether &#147;drilled&#148; for this purpose means that development activities must be <i>initiated</i> (or planned to be initiated) within five years of initial disclosure, or that all necessary development activities must be <i>completed</i> within five years of initial disclosure.&#160; We believe that existing published SEC staff interpretations and industry practice have historically applied the five-year limit in Rule&nbsp;4-10(a)(31)(ii)&nbsp;by reference to the initiation rather than the completion of development activities as described in Question 131.06 of the C&amp;DI which specifically states that &#147;scheduled to be drilled&#148; and the &#147;initiation of development activities&#148; have consistent meaning when applying Rule&nbsp;4-10(a)(31)(ii).&#160; </font>We also note the staff&#146;s reference to the definition of <i>number of wells </i>drilled in Item 1205(b)(4)&nbsp;of Regulation S-K, which is specific to wells completed during a fiscal year regardless of when drilling was initiated.&#160; We did not consider this definition to be applicable when applying Rule&nbsp;4-10(a)&nbsp;as Item 1205 explicitly states that the definitions in Item 1205(b)&nbsp;apply only to the disclosures required by Item 1205.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We also note the staff&#146;s reference to our intentional deferral of the 315.5 Bcfe of PUD reserves based on the decrease in our capital program as described in our previous response letter dated October&nbsp;5, 2016.&#160; In order to clarify our initial response, our reference to the decrease in capital spending affecting the pace of our completion activities was not intended to be specific to the reserves in question or a specific event that prompted a change in our capital program to intentionally defer completion activities associated with these wells.&#160;&#160; Rather, it was intended to explain the macro-economic environment and its impact on Cabot&#146;s overall spending plans in general, which in turn affected our planned capital expenditures in 2015.&#160; Although our capital expenditures budget was lower in 2015, our capital program contemplated a full-time completion crew to complete wells throughout the respective time periods, which demonstrates our commitment to the continuous development of these reserves after drilling was initiated.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><i><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Supplemental Information Requested by the Staff</font></u></i></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:31.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">At the staff&#146;s request and pursuant to Rule&nbsp;418 under the Securities Act of 1933 and Rule&nbsp;12b-4 under the Securities Exchange Act of 1934, we are furnishing two supplemental schedules in connection with the staff&#146;s review: Schedule I which enumerates our December&nbsp;31, 2015 DUCs classified as PUD reserves by vintage year of initial disclosure, and Schedule II which provides a drilling and completion timeline for the DUC wells that comprise the 315.5 Bcfe classified as PUD reserves that existed as of December&nbsp;31, 2015 that had initial disclosure beyond five years from that date. We hereby request that this information be returned to us or destroyed upon completion of your review and that, pending its return or destruction, it be withheld from release as it contains competitively sensitive, proprietary business information of Cabot.&#160; By copy of this letter, we are requesting that the Freedom of Information Act officer</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">CONFIDENTIAL TREATMENT FOR REFERENCED MATERIALS REQUESTED BY CABOT OIL&nbsp;&amp; GAS CORPORATION</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">FOIA CONFIDENTIAL TREATMENT REQUESTED FOR REFERENCED MATERIALS</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">accord the supplemental schedules furnished pursuant to this letter (but not, for the avoidance of doubt, the responses set forth in this letter) confidential treatment under the Commission&#146;s rules.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">******</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If you have any questions or require additional information, you may contact Scott C. Schroeder at (281) 589-4993 or the undersigned at (281) 589-4848.</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Todd M. Roemer</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Principal Accounting   Officer Controller</font></p>    </td>   </tr>  </table>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">cc:</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Office of Freedom of Information and Privacy Act Operations</p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mr.&nbsp;John Hodgin, United States Securities and Exchange Commission</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mr.&nbsp;Scott C. Schroeder, Cabot Oil&nbsp;&amp; Gas Corporation</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Ms.&nbsp;Deidre L. Shearer, Cabot Oil&nbsp;&amp; Gas Corporation</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mr.&nbsp;J. David Kirkland,&nbsp;Jr., Baker Botts L.L.P.</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mr.&nbsp;Andrew J. Ericksen, Baker Botts L.L.P.</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mr.&nbsp;Douglas T. Parker, PricewaterhouseCoopers LLP</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Ms.&nbsp;Katie M. Reinaker, Miller and Lents,&nbsp;Ltd.</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mr.&nbsp;James A. Cole, Miller and Lents,&nbsp;Ltd.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:center;">4<a name="PB_4_233752_5335"></a></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
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