SEC Comment Letter for HAWKINS INC (HWKN) (CIK 0000046250) (HWKN) — May 9, 2007
HAWKINS INC (HWKN) (CIK 0000046250)
Date: May 9, 2007 · CIK: 0000046250 · Accession: 0000000000-07-023175
AI Filing Summary & Sentiment
Reasoning
Referenced dates: April 25, 2007
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE May 9, 2007 By U.S. mail and facsimile to (612) 331-5304 Mr. Marvin E. Dee Chief Financial Officer Hawkins, Inc. 3100 East Hennepin Avenue Minneapolis, MN 55413 RE: Hawkins, Inc. Form 10-Q for the quar ter ended December 31, 2006 Filed May 7, 2007 File No. 0-7647
Dear Mr. Dee: We have reviewed your response letter dated April 25, 2007 and have the following additional comments. If you disagree , we will consider your explanation as to why our comment is inapplicable. After revi ewing this information, we may or may not raise additional comments. Form 10-Q for the quarter ended December 31, 2006
Item 4. Controls and Procedures, page 13
1. You state that your Chief Executive Of ficer and Chief Fina ncial Officer have concluded that your disclosure controls and procedures were not effective for the purposes for which they were designed as of the quarter ended December 31, 2006 because implementation and transitional issues encountered with implementation of your new Enterprise Re source Planning (ERP) system resulted in your inability to file the December 31, 2006 Form 10-Q within the filing period specified in the SEC’s rules and forms. In future filings , please use only the definition of disclosure controls and pr ocedures provided in Exchange Act Rule 13a-15(e), or simply state that the disclosu re controls and procedures were either effective or ineffective, as applicable.
Mr. Marvin E. Dee Hawkins, Inc. May 9, 2007 Page 2 * * * *
As appropriate, please respond to these co mments within 10 business days or tell us when you will provide us with a response. Please furnish a letter that keys your responses to our comments and provides any requested supplemental information. Detailed response letters greatly facilitate our review. Please file your response letter on EDGAR. Please understand that we may have additional comments after reviewing your responses to our comments. You may contact Jenn Do at (202) 551-3743, or me at (202) 551-3689 if you have questions regarding these comments.
S i n c e r e l y , John M. Hartz S e n i o r A s s i s t a n t C h i e f Accountant
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
May 9, 2007
By U.S. mail and facsimile to (612) 331-5304
Mr. Marvin E. Dee Chief Financial Officer Hawkins, Inc. 3100 East Hennepin Avenue Minneapolis, MN 55413
RE: Hawkins, Inc.
Form 10-Q for the quar ter ended December 31, 2006
Filed May 7, 2007 File No. 0-7647
Dear Mr. Dee:
We have reviewed your response letter dated April 25, 2007 and have the
following additional comments. If you disagree , we will consider your explanation as to
why our comment is inapplicable. After revi ewing this information, we may or may not
raise additional comments. Form 10-Q for the quarter ended December 31, 2006
Item 4. Controls and Procedures, page 13
1. You state that your Chief Executive Of ficer and Chief Fina ncial Officer have
concluded that your disclosure controls and procedures were not effective for the
purposes for which they were designed as of the quarter ended December 31,
2006 because implementation and transitional issues encountered with implementation of your new Enterprise Re source Planning (ERP) system resulted
in your inability to file the December 31, 2006 Form 10-Q within the filing period
specified in the SEC’s rules and forms. In future filings , please use only the
definition of disclosure controls and pr ocedures provided in Exchange Act Rule
13a-15(e), or simply state that the disclosu re controls and procedures were either
effective or ineffective, as applicable.
Mr. Marvin E. Dee
Hawkins, Inc. May 9, 2007 Page 2
* * * *
As appropriate, please respond to these co mments within 10 business days or tell
us when you will provide us with a response. Please furnish a letter that keys your
responses to our comments and provides any requested supplemental information.
Detailed response letters greatly facilitate our review. Please file your response letter on
EDGAR. Please understand that we may have additional comments after reviewing your
responses to our comments.
You may contact Jenn Do at (202) 551-3743, or me at (202) 551-3689 if you have
questions regarding these comments.
S i n c e r e l y , John M. Hartz S e n i o r A s s i s t a n t C h i e f Accountant