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SEC Comment Letter for APOGEE ENTERPRISES, INC. (APOG) (CIK 0000006845) (APOG) — Feb 4, 2025

APOGEE ENTERPRISES, INC. (APOG) (CIK 0000006845)
Date: Feb. 4, 2025 · CIK: 0000006845 · Accession: 0000000000-25-001190

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File numbers found in text: 000-06365

Date
February 4, 2025
Author
Matthew Osberg
Form
UPLOAD
Company
APOGEE ENTERPRISES, INC. (APOG) (CIK 0000006845)

Letter

February 4, 2025 Matthew Osberg Chief Financial Officer Apogee Enterprises, Inc. 4400 West 78th Street Suite 520 Minneapolis, Minnesota 55435 Re:Apogee Enterprises, Inc. Form 10-K for the fiscal year ended March 3, 2024 Filed April 26, 2024 File No. 000-06365 Dear Matthew Osberg: 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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February 4, 2025
Matthew Osberg
Chief Financial Officer
Apogee Enterprises, Inc.
4400 West 78th Street
Suite 520
Minneapolis, Minnesota 55435
Re:Apogee Enterprises, Inc.
Form 10-K for the fiscal year ended March 3, 2024
Filed April 26, 2024
File No. 000-06365
Dear Matthew Osberg:
            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