SEC Comment Letter for APOGEE ENTERPRISES, INC. (APOG) (CIK 0000006845) (APOG) — May 14, 2013
APOGEE ENTERPRISES, INC. (APOG) (CIK 0000006845)
Date: May 14, 2013 · CIK: 0000006845 · Accession: 0000000000-13-026531
AI Filing Summary & Sentiment
Letter
May 14 , 2013 Via Facsimile Mr. James S. Porter Chief Financial Officer Apogee Enterprises, Inc. 4400 West 78th Street - Suite 520 Minneapolis, MN 55435
Re: Apogee Enterprises, Inc. Form 10-K for the fiscal year ended March 3, 2012 Filed April 30, 2012 File No. 0 -6365
Dear Mr. Porter :
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 assert 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 certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Rufus Decker for
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May 14 , 2013
Via Facsimile
Mr. James S. Porter
Chief Financial Officer
Apogee Enterprises, Inc.
4400 West 78th Street - Suite 520
Minneapolis, MN 55435
Re: Apogee Enterprises, Inc.
Form 10-K for the fiscal year ended March 3, 2012
Filed April 30, 2012
File No. 0 -6365
Dear Mr. Porter :
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 assert 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 certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Rufus Decker for
John Cash
Accounting Branch Chief