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SEC Comment Letter for FARMER BROTHERS CO (FARM) (CIK 0000034563) (FARM) — Sep 10, 2008

FARMER BROTHERS CO (FARM) (CIK 0000034563)
Date: Sept. 10, 2008 · CIK: 0000034563 · Accession: 0000000000-08-045477

AI Filing Summary & Sentiment

File numbers found in text: 000-01375

Referenced dates: April 2, 2008, June 30, 2008, March 12, 2008, May 9, 2008, September 9, 2008

Date
September 10, 2008
Author
Not clearly detected
Form
UPLOAD
Company
FARMER BROTHERS CO (FARM) (CIK 0000034563)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION 100 F STREET, N.E. WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE MAIL STOP 7010 September 10, 2008 Mr. John E. Simmons Chief Financial Officer Farmer Bros. Co. 20333 South Normandie Avenue Torrance, CA 90502 Re: Farmer Bros. Co. Form 10-K for Fiscal Year Ended June 30, 2007 Filed September 13, 2007 Response Letter Dated March 12, 2008 Response Letter Dated April 2, 2008 Form 10-Q for the Quarterly Period Ended March 31, 2008 Filed May 9, 2008 Response Letter Dated May 9, 2008 Response Letter Dated June 30, 2008 Response Letter Dated September 9, 2008 File No. 000-01375

Dear Mr. Simmons: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , Jill Davis B r a n c h C h i e f

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F STREET, N.E.
WASHINGTON, D.C. 20549-7010

DIVISION OF
CORPORATION FINANCE MAIL STOP 7010
        September 10, 2008

Mr. John E. Simmons
Chief Financial Officer Farmer Bros. Co. 20333 South Normandie Avenue Torrance, CA 90502
 Re: Farmer Bros. Co.
Form 10-K for Fiscal Year Ended June 30, 2007 Filed September 13, 2007 Response Letter Dated March 12, 2008 Response Letter Dated April 2, 2008 Form 10-Q for the Quarterly Period Ended March 31, 2008 Filed May 9, 2008 Response Letter Dated May 9, 2008 Response Letter Dated June 30, 2008 Response Letter Dated September 9, 2008 File No. 000-01375

 Dear Mr. Simmons:
We have completed our review of your Form 10-K and related filings and have no
further comments at this time.          S i n c e r e l y ,            Jill Davis         B r a n c h  C h i e f