SEC Comment Letter for AZZ INC (AZZ) (CIK 0000008947) (AZZ) — Feb 12, 2014
AZZ INC (AZZ) (CIK 0000008947)
Date: Feb. 12, 2014 · CIK: 0000008947 · Accession: 0000000000-14-007580
AI Filing Summary & Sentiment
Reasoning
Letter
February 12, 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
Dear Mr. Perry :
We have comple ted 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Robert S. Littlepage, for
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February 12, 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 Dear Mr. Perry : We have comple ted 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Robert S. Littlepage, for Larry Spirgel Assistant Director