SEC Comment Letter for FARMER BROTHERS CO (FARM) (CIK 0000034563) (FARM) — Nov 17, 2021
FARMER BROTHERS CO (FARM) (CIK 0000034563)
Date: Nov. 17, 2021 · CIK: 0000034563 · Accession: 0000000000-21-013922
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File numbers found in text: 333-260973
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United States securities and exchange commission logo
November 17, 2021
Scott Drake
Chief Financial Officer
Farmer Brothers Co.
1912 Farmer Brothers Drive
Northlake, Texas 76262
Re:Farmer Brothers Co.
Registration Statement on Form S-3
Filed November 10, 2021
File No. 333-260973
Dear Mr. Drake:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing