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
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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