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SEC Comment Letter for APOGEE ENTERPRISES, INC. (APOG) (CIK 0000006845) (APOG) — Feb 19, 2010

APOGEE ENTERPRISES, INC. (APOG) (CIK 0000006845)
Date: Feb. 19, 2010 · CIK: 0000006845 · Accession: 0000000000-10-009321

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File numbers found in text: 000-06365

Date
February 19, 2010
Author
Terence O’Brien
Form
UPLOAD
Company
APOGEE ENTERPRISES, INC. (APOG) (CIK 0000006845)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE February 19, 2010 Room 4631 James S. Porter Chief Financial Officer Apogee Enterprises, Inc. 7900 Xerxes Avenue South – Suite 1800 Minneapolis, Minnesota 55431

Re: Apogee Enterprises, Inc. Definitive Proxy Statement filed May 12, 2009 Form 10-K for the year ended February 28, 2009 File No. 000-06365

Dear Mr. Porter:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely, Terence O’Brien Accounting Branch Chief

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

        February 19, 2010  Room 4631  James S. Porter Chief Financial Officer Apogee Enterprises, Inc. 7900 Xerxes Avenue South – Suite 1800 Minneapolis, Minnesota 55431

Re: Apogee Enterprises, Inc.
 Definitive Proxy Statement filed May 12, 2009  Form 10-K for the year ended February 28, 2009  File No. 000-06365

Dear Mr. Porter:

We have completed our review of your Form 10-K and related filings and have no further
comments at this time.

Sincerely,   Terence O’Brien Accounting Branch Chief