SEC Comment Letter for CAL-MAINE FOODS INC (CALM) (CIK 0000016160) (CALM) — Mar 13, 2020
CAL-MAINE FOODS INC (CALM) (CIK 0000016160)
Date: March 13, 2020 · CIK: 0000016160 · Accession: 0000000000-20-002302
AI Filing Summary & Sentiment
File numbers found in text: 001-38695
Letter
March 13, 2020 Max P. Bowman Chief Financial Officer Cal-Maine Foods, Inc. 3320 Woodrow Wilson Avenue Jackson, MS 39209 Re:Cal-Maine Foods, Inc. Form 10-K for the Fiscal Year Ended June 1, 2019 Filed July 22, 2019 File No. 001-38695 Dear Mr. Bowman: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment apply to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended June 1, 2019 Management's Discussion and Analysis of Financial Condition and Results of Operations Fiscal Year Ended June 2, 2018 Compared to Fiscal Year Ended June 3, 2017, page 30 1.We note that you have relied upon Instruction 1 to Item 303(a) of Regulation S-K to omit a discussion of the earliest of the three years and included a statement that identifies the location of such discussion in a prior filing. However, your disclosure does not expressly state that the information is incorporated by reference as required by Exchange Act Rule 12b-23(e). Refer to Question 110.02 of the Regulation S-K Compliance & Disclosure Interpretations updated January 24, 2020 and revise future filings to properly incorporate the discussion by reference.
FirstName LastNameMax P. Bowman Comapany NameCal-Maine Foods, Inc. March 13, 2020 Page 2 FirstName LastName Max P. Bowman Cal-Maine Foods, Inc. March 13, 2020 Page 2 In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact David Burton at (202) 551-3626 or Kevin Kuhar, Accounting Branch Chief, at (202) 551-3662 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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March 13, 2020
Max P. Bowman
Chief Financial Officer
Cal-Maine Foods, Inc.
3320 Woodrow Wilson Avenue
Jackson, MS 39209
Re:Cal-Maine Foods, Inc.
Form 10-K for the Fiscal Year Ended June 1, 2019
Filed July 22, 2019
File No. 001-38695
Dear Mr. Bowman:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended June 1, 2019
Management's Discussion and Analysis of Financial Condition and Results of Operations
Fiscal Year Ended June 2, 2018 Compared to Fiscal Year Ended June 3, 2017, page 30
1.We note that you have relied upon Instruction 1 to Item 303(a) of Regulation S-K to omit
a discussion of the earliest of the three years and included a statement that identifies the
location of such discussion in a prior filing. However, your disclosure does not expressly
state that the information is incorporated by reference as required by Exchange Act Rule
12b-23(e). Refer to Question 110.02 of the Regulation S-K Compliance & Disclosure
Interpretations updated January 24, 2020 and revise future filings to properly incorporate
the discussion by reference.
FirstName LastNameMax P. Bowman
Comapany NameCal-Maine Foods, Inc.
March 13, 2020 Page 2
FirstName LastName
Max P. Bowman
Cal-Maine Foods, Inc.
March 13, 2020
Page 2
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
You may contact David Burton at (202) 551-3626 or Kevin Kuhar, Accounting Branch
Chief, at (202) 551-3662 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences