SEC Comment Letter for AZZ INC (AZZ) (CIK 0000008947) (AZZ) — Oct 21, 2014
AZZ INC (AZZ) (CIK 0000008947)
Date: Oct. 21, 2014 · CIK: 0000008947 · Accession: 0000000000-14-052374
AI Filing Summary & Sentiment
Reasoning
Letter
October 21, 2014 Via E-mail Mr. Paul W. Fehlman 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 Year Ended February 28, 2014 Filed April 28, 2014 File No. 1 -12777
Dear Mr. Fehlman :
We have comple ted our review of your filing . We remind you that our comment or changes to disclo sure in response to our comment 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 th e 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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October 21, 2014 Via E-mail Mr. Paul W. Fehlman 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 Year Ended February 28, 2014 Filed April 28, 2014 File No. 1 -12777 Dear Mr. Fehlman : We have comple ted our review of your filing . We remind you that our comment or changes to disclo sure in response to our comment 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 th e 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