SEC Company Response from COHERENT INC (CIK 0000021510) — May 4, 2005
COHERENT INC (CIK 0000021510)
Date: May 4, 2005 · CIK: 0000021510 · Accession: 0001104659-05-020315
AI Filing Summary & Sentiment
Referenced dates: April 28, 2005
Letter
Re:
May 4, 2005
Ms. Jeanne Bennett
Staff Accountant
Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
Coherent, Inc.
Form 8-K for Item 4.02
File No. 0-5255
The purpose of this letter is to respond to the comments raised in your letter dated April 28, 2005. If after reviewing this letter, the Commission has further concerns or comments, we would be pleased to provide any necessary additional information.
FORM 8-K Filed April 26, 2005
1. We note that you intend to file restated financial statements. However you have not indicated how or when you intend to do so. Please tell us how and when you intend to file restated financial statements.
We intend to file an amendment on Form 10-K/A to our most recently filed annual report for the fiscal year ended October 2, 2004 to reflect our restated financial statements.
We intend to file the Form 10-K/A prior to the filing of our quarterly report on Form 10-Q for the period ended April 2, 2005.
As requested in the Staff’s letter, management acknowledges that:
• the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
• Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to 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 hope that the above information is responsive to your questions. Please contact the undersigned at (408) 764-4161 if you have any further questions or comments.
Sincerely,
/s/
Helene Simonet
Show Raw Text
CORRESP 1 filename1.htm May 4, 2005 Ms. Jeanne Bennett Staff Accountant Securities and Exchange Commission Division of Corporate Finance Washington, DC 20549 Re: Coherent, Inc. Form 8-K for Item 4.02 File No. 0-5255 The purpose of this letter is to respond to the comments raised in your letter dated April 28, 2005. If after reviewing this letter, the Commission has further concerns or comments, we would be pleased to provide any necessary additional information. FORM 8-K Filed April 26, 2005 1. We note that you intend to file restated financial statements. However you have not indicated how or when you intend to do so. Please tell us how and when you intend to file restated financial statements. We intend to file an amendment on Form 10-K/A to our most recently filed annual report for the fiscal year ended October 2, 2004 to reflect our restated financial statements. We intend to file the Form 10-K/A prior to the filing of our quarterly report on Form 10-Q for the period ended April 2, 2005. As requested in the Staff’s letter, management acknowledges that: • the Company is responsible for the adequacy and accuracy of the disclosure in the filings; • Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to 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 hope that the above information is responsive to your questions. Please contact the undersigned at (408) 764-4161 if you have any further questions or comments. Sincerely, /s/ Helene Simonet Helene Simonet Executive Vice President and Chief Financial Officer