SEC Comment Letter for U-Haul Holding (UHAL) — May 10, 2012
U-Haul Holding Co /NV/ (UHAL, UHAL-B) (CIK 0000004457)
Date: May 10, 2012 · CIK: 0000004457 · Accession: 0000000000-12-024339
AI Filing Summary & Sentiment
File numbers found in text: 001-11255
Letter
May 10, 2012 Mr. Jason Berg Principal Financial Officer Amerco 1325 Airmotive Way, Suite 100 Reno, Nevada 89502-3239 Re: AMERCO Form 10-K for the Fiscal Year Ended March 31, 2011 Filed June 9, 2011 Definitive Proxy Statement on Schedule 14A Filed July 15, 2011 Form 10-Q for the Quarterly Period Ended December 31, 2011 Filed February 8, 2012 File No. 001-11255
Dear Mr. Berg: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ David R. Humphrey
David R. Humphrey Accounting Branch Chief
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May 10, 2012 Mr. Jason Berg Principal Financial Officer Amerco 1325 Airmotive Way, Suite 100 Reno, Nevada 89502-3239 Re: AMERCO Form 10-K for the Fiscal Year Ended March 31, 2011 Filed June 9, 2011 Definitive Proxy Statement on Schedule 14A Filed July 15, 2011 Form 10-Q for the Quarterly Period Ended December 31, 2011 Filed February 8, 2012 File No. 001-11255 Dear Mr. Berg: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ David R. Humphrey David R. Humphrey Accounting Branch Chief