SEC Comment Letter for Avery Dennison (AVY) — Jan 30, 2015
Avery Dennison Corp
Date: Jan. 30, 2015 · CIK: 0000008818 · Accession: 0000000000-15-005425
AI Filing Summary & Sentiment
File numbers found in text: 001-07685
Letter
January 30, 2015 Via E -mail Mitchell R. Butier Senior Vice President and Chief Financial Officer Avery Dennison Corporation 207 Goode Avenue Glendale, California 91203
Re: Avery Dennison Corporation Form 10 -K for Fiscal Year Ended December 28, 2013 Filed February 26, 2014 File No. 001-07685
Dear Mr. Butier :
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 includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Ethan Horowitz
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January 30, 2015 Via E -mail Mitchell R. Butier Senior Vice President and Chief Financial Officer Avery Dennison Corporation 207 Goode Avenue Glendale, California 91203 Re: Avery Dennison Corporation Form 10 -K for Fiscal Year Ended December 28, 2013 Filed February 26, 2014 File No. 001-07685 Dear Mr. Butier : 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Ethan Horowitz Ethan Horowitz Branch Chief