SEC Comment Letter for APOGEE ENTERPRISES, INC. (APOG) (CIK 0000006845) (APOG) — Dec 13, 2013

APOGEE ENTERPRISES, INC. (APOG) (CIK 0000006845)
Date: Dec. 13, 2013 · CIK: 0000006845 · Accession: 0000000000-13-067922

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AI Filing Summary & Sentiment

Date

March 2, 2013

Author

/s/ Terence O ’Brien

Form

UPLOAD

Company

APOGEE ENTERPRISES, INC. (APOG) (CIK 0000006845)

Letter

December 13 , 2013 Via E -mail Mr. James S. Porter Chief Financial Officer Apogee Enterprises, Inc. 4400 West 78th Street, Suite 520 Minneapolis, Minnesota 55435 File No. 0-6365

RE: Apogee Enterprises , Inc . Form 10 -K for the Year E nded March 2, 2013 Filed May 16, 2013

Dear Mr. Porter :

We have completed our review of your filings. 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 s 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Terence O ’Brien

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December 13 , 2013

Via E -mail
Mr. James S. Porter
Chief Financial Officer
Apogee Enterprises, Inc.
4400 West 78th Street, Suite 520
Minneapolis, Minnesota 55435

RE: Apogee Enterprises , Inc .
Form 10 -K for the Year E nded March 2, 2013
Filed May 16, 2013

  File No. 0-6365

Dear Mr. Porter :

We have completed our review of your filings.  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 s 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 s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.

       Sincerely,

       /s/ Terence O ’Brien

Terence O’Brien
       Accounting Branch Chief

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