Attached files
| file | filename |
|---|---|
| EX-95 - EXHIBIT 95 - BLACK HILLS CORP /SD/ | bkhex-95q12020.htm |
| EX-32.2 - EXHIBIT 32.2 - BLACK HILLS CORP /SD/ | bkhex-322q12020.htm |
| EX-32.1 - EXHIBIT 32.1 - BLACK HILLS CORP /SD/ | bkhex-321q12020.htm |
| EX-31.2 - EXHIBIT 31.2 - BLACK HILLS CORP /SD/ | bkhex-312q12020.htm |
| EX-31.1 - EXHIBIT 31.1 - BLACK HILLS CORP /SD/ | bkhex-311q12020.htm |
| 10-Q - 10-Q - BLACK HILLS CORP /SD/ | bkh10qq12020.htm |
May 5, 2020
Black Hills Corporation
7001 Mount Rushmore Road
Rapid City, South Dakota 57702
Dear Sirs/Madams:
At your request, we have read the description included in your Quarterly Report on Form 10-Q for Black Hills Corporation and its subsidiaries (the Company) to the Securities and Exchange Commission for the quarter ended March 31, 2020, of the facts relating to the Company’s election to change its principle of accounting for defined benefit pension costs. Notes 1 and 12 to such financial statements contain a description of your adoption of the change for determining the market-related value of plan assets from a calculated value method to a fair value method for the liability-hedging assets in the plan assets portfolio. We believe, on the basis of the facts so set forth and other information furnished to us by appropriate officials of the Company, that the accounting change described in your Form 10-Q is to an alternative accounting principle that is preferable under the circumstances.
We have not audited any consolidated financial statements of Black Hills Corporation and its subsidiaries as of any date or for any period subsequent to December 31, 2019. Therefore, we are unable to express, and we do not express, an opinion on the facts set forth in the above-mentioned Form 10-Q, on the related information furnished to us by officials of the Company, or on the financial position, results of operations, or cash flows of Black Hills Corporation and its subsidiaries as of any date or for any period subsequent to December 31, 2019.
Yours truly,
/s/ DELOITTE & TOUCHE LLP
Minneapolis, Minnesota
May 5, 2020