SEC Comment Letter for APOGEE ENTERPRISES, INC. (APOG) (CIK 0000006845) (APOG) — Dec 18, 2019

APOGEE ENTERPRISES, INC. (APOG) (CIK 0000006845)
Date: Dec. 18, 2019 · CIK: 0000006845 · Accession: 0000000000-19-016571

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File numbers found in text: 000-06365

Date

December 18, 2019

Author

Patricia Beithon

Form

UPLOAD

Company

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

Letter

December 18, 2019 Patricia Beithon General Counsel and Secretary APOGEE ENTERPRISES, INC. 4400 West 78th St, Suite 520 Minneapolis, MN 55435 Re:APOGEE ENTERPRISES, INC. Preliminary Proxy Statement on Schedule 14A Filed December 6, 2019 File No. 000-06365 Dear Ms. Beithon: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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December 18, 2019
Patricia Beithon
General Counsel and Secretary
APOGEE ENTERPRISES, INC.
4400 West 78th St, Suite 520
Minneapolis, MN 55435
Re:APOGEE ENTERPRISES, INC.
Preliminary Proxy Statement on Schedule 14A
Filed December 6, 2019
File No. 000-06365
Dear Ms. Beithon:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

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