Company: ATO
Filing Date: 2025-03-27
Form Type: CORRESP
Source: 0000731802-25-000010
Chunk: 0

Company: ATMOS ENERGY CORP
Filing Date: 2025-03-27
Form: CORRESP
Chunk 0
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March 27, 2025

#### VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy and Transportation

100 F Street, NE

Washington, D.C. 20549

Attention: Mark Wojciechowski and Karl Hiller

#### Re: Atmos Energy Corporation
Form 10-K for the Fiscal Year ended September 30, 2024,

#### Filed November 18, 2024

#### File No. 001-10042
Dear Mr. Wojciechowski and Mr. Hiller:

Atmos Energy Corporation (“Atmos Energy,” the “Company” or “we”) is responding to the letter from the staff (“Staff”) of the Division of Corporation Finance of the United States Securities and Exchange Commission (“Commission”) dated March 7, 2025, commenting on the above-referenced Form 10-K filed with the Commission on November 18, 2024. For your convenience, we have repeated the Staff’s comments from such letter in bold and italics below, followed by the Company’s response. All terms used but not defined herein have the meanings assigned to such terms in the Company’s Annual Report on Form 10-K for the Fiscal Year ended September 30, 2024 (the “Form 10-K”).

Form 10-K for the Fiscal Year ended September 30, 2024

#### Properties, page 21
We note your disclosure regarding the underground distribution and transmission mains, indicating you have a program of "continuous inspection and repair" and that you believe the system is in good condition. However, on page 78, you reference an investigation by the National Transportation Safety Board of two incidents early last year, though without providing details or context, or discussing the implications.

Based on the preliminary report, we understand that the investigation pertains to two explosions that destroyed homes that were served by your natural gas distribution system in Jackson, Mississippi, and that you had known of gas leaks in close proximity to the explosions beforehand and subsequently found additional leaks on mechanical

Mr. Mark Wojciechowski and Karl Hiller

United States Securities and Exchange Commission

March 27, 2025

Page 2

couplings near the previously identified leaks, to include the detection of subsurface gas near both locations where the explosions occurred and near the foundations of adjacent homes. The report indicates the natural gas distribution system serving those properties was installed in the 1960s and early 1970s.