SEC Comment Letter for HEICO (HEI) — Feb 21, 2012
HEICO CORP
Date: Feb. 21, 2012 · CIK: 0000046619 · Accession: 0000000000-12-009035
AI Filing Summary & Sentiment
File numbers found in text: 001-04604
Letter
February 21, 2012 Via E-Mail Mr. Thomas S. Irwin Chief Financial Officer Heico Corporation 3000 Taft Street Hollywood, Florida 33021 Re: Heico Corporation Form 10-K for the Year Ended October 31, 2011 Filed December 22, 2011 File No. 001-04604
Dear Mr. Irwin: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Linda Cvrkel
Linda Cvrkel
Branch Chief
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February 21, 2012 Via E-Mail Mr. Thomas S. Irwin Chief Financial Officer Heico Corporation 3000 Taft Street Hollywood, Florida 33021 Re: Heico Corporation Form 10-K for the Year Ended October 31, 2011 Filed December 22, 2011 File No. 001-04604 Dear Mr. Irwin: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Linda Cvrkel Linda Cvrkel Branch Chief