SEC Comment Letter for FARMER BROTHERS CO (FARM) (CIK 0000034563) (FARM) — Jun 19, 2014
FARMER BROTHERS CO (FARM) (CIK 0000034563)
Date: June 19, 2014 · CIK: 0000034563 · Accession: 0000000000-14-031127
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File numbers found in text: 001-34249
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June 18, 2014 Via E -mail Mr. Michael H. Keown President and Chief Executive Officer Farmer Bros. Co. 20333 S . Normandie Avenue Torrance, California 90502 Re: Farmer Bros. Co. Form 10-K for the Fiscal Year ended June 30, 2013 Filed October 9, 2013 File No. 001-34249 Dear Mr. Keown : We have completed 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 u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Karl Hiller Karl Hiller Branch Chief