SEC Comment Letter for AZZ INC (AZZ) (CIK 0000008947) (AZZ) — Feb 4, 2014
AZZ INC (AZZ) (CIK 0000008947)
Date: Feb. 4, 2014 · CIK: 0000008947 · Accession: 0000000000-14-005796
AI Filing Summary & Sentiment
Reasoning
Referenced dates: January 16, 2014
Letter
February 4 , 2014 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 Fiscal Year Ended February 28, 2013 Filed April 29, 2013 Form 10 -Q for Fiscal Quarters Ended May 31, 2013 Filed July 3, 2013 File No. 001 -12777
Dear Mr. Perry :
We have reviewed your res ponse letter and have the following comment . Please co mply with this comment in future filings. Confirm in writing that you will do so and explain to us how you intend to comply.
Please respond to this letter within ten business days by providing the requested information or by advising us when you will provide the requested response. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.
After reviewing the information you provide in response to this comment , we may have additional comments.
Form 10Q for Fiscal Quarter Ended May 31, 2013
6. Acquisition, page 12
1. We note your response to Comment 2 from our letter dated January 16, 2014. In light of the significance of your intangible asse ts, please disclose the estimated useful life by type of intangible asset.
Mr. Dana Perry AZZ incorporated February 4 , 2014 Page 2
You may contact Christie Wong, Staff Accountant, at (202) 551 -3684 or Robert S. Littlepage , Accountant Branch Chief, at (202) 551 -3361 if you have questions regarding comments on the financial statements and related matters. Please contact me at (202) 551 -3810 with any other questions.
Sincerely,
/s/ Robert S. Littlepage for
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February 4 , 2014 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 Fiscal Year Ended February 28, 2013 Filed April 29, 2013 Form 10 -Q for Fiscal Quarters Ended May 31, 2013 Filed July 3, 2013 File No. 001 -12777 Dear Mr. Perry : We have reviewed your res ponse letter and have the following comment . Please co mply with this comment in future filings. Confirm in writing that you will do so and explain to us how you intend to comply. Please respond to this letter within ten business days by providing the requested information or by advising us when you will provide the requested response. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing the information you provide in response to this comment , we may have additional comments. Form 10Q for Fiscal Quarter Ended May 31, 2013 6. Acquisition, page 12 1. We note your response to Comment 2 from our letter dated January 16, 2014. In light of the significance of your intangible asse ts, please disclose the estimated useful life by type of intangible asset. Mr. Dana Perry AZZ incorporated February 4 , 2014 Page 2 You may contact Christie Wong, Staff Accountant, at (202) 551 -3684 or Robert S. Littlepage , Accountant Branch Chief, at (202) 551 -3361 if you have questions regarding comments on the financial statements and related matters. Please contact me at (202) 551 -3810 with any other questions. Sincerely, /s/ Robert S. Littlepage for Larry Spir gel Assistant Director