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SEC Comment Letter for AMERICAN VANGUARD CORP (AVD) (CIK 0000005981) (AVD) — May 15, 2013

AMERICAN VANGUARD CORP (AVD) (CIK 0000005981)
Date: May 15, 2013 · CIK: 0000005981 · Accession: 0000000000-13-026734

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 31, 2011
Author
/s/ Lyn Shenk
Form
UPLOAD
Company
AMERICAN VANGUARD CORP (AVD) (CIK 0000005981)

Letter

May 15 , 2013 Via E -mail David T. Johnson Chief Financial Officer American Vanguard Corporation 4695 MacArthur Court Newport Beach, California 92660

Re: American Vanguard Corporation Form 10 -K for Fiscal Year Ended December 31, 2011 Filed on March 9, 2012 File No. 001 -13795

Dear Mr. Johnson :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not asser t staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be ce rtain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Lyn Shenk

Show Raw Text
May 15 , 2013

Via E -mail
David T. Johnson
Chief Financial Officer
American Vanguard Corporation
4695 MacArthur Court
Newport Beach, California 92660

Re: American Vanguard Corporation
  Form 10 -K for Fiscal Year Ended December 31, 2011
             Filed on March 9, 2012
             File No. 001 -13795

Dear Mr. Johnson :

We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with  respect to the company or the filing and the company may not asser t staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be ce rtain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Lyn Shenk

 Lyn Shenk
Branch Chief