SEC Comment Letter for AZZ INC (AZZ) (CIK 0000008947) (AZZ) — Feb 27, 2013
AZZ INC (AZZ) (CIK 0000008947)
Date: Feb. 27, 2013 · CIK: 0000008947 · Accession: 0000000000-13-010942
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-12777
Letter
February 27 , 2013 Via E-Mail: Mr. Dana Perry Chief Financial Officer AZZ incorporated One Museum Place, Suite 500 3100 West Seventh Street Fort Worth, Texas 76107
Re: AZZ incorporated Form 10-K for the Fiscal Year Ended February 29, 2012 Filed May 10, 2012 File No. 001-12777
Dear Mr. Perry
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 wi th respect to the company or its 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 la ws 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/ Carlos Pacho for
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February 27 , 2013 Via E-Mail: Mr. Dana Perry Chief Financial Officer AZZ incorporated One Museum Place, Suite 500 3100 West Seventh Street Fort Worth, Texas 76107 Re: AZZ incorporated Form 10-K for the Fiscal Year Ended February 29, 2012 Filed May 10, 2012 File No. 001-12777 Dear Mr. Perry 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 wi th respect to the company or its 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 la ws 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/ Carlos Pacho for Larry Spir gel Assistant Director