SEC Comment Letter for HEICO (HEI) — Apr 6, 2016
HEICO CORP
Date: April 6, 2016 · CIK: 0000046619 · Accession: 0000000000-16-071186
AI Filing Summary & Sentiment
Letter
April 6, 2016 Via Email Carlos Macau Chief Financial Officer HEICO Corporation 3000 Taft Street Hollywood, Florida 33021
Re: HEICO Corporation Form 10-K for the year ended October 31, 2015 Filed December 17, 2015 Form 8 -K furnished February 25, 2016 File No. 001 -04604
Dear Mr. Macau :
We have completed our review of your filings . 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 s 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 Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Melissa Raminpour
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April 6, 2016 Via Email Carlos Macau Chief Financial Officer HEICO Corporation 3000 Taft Street Hollywood, Florida 33021 Re: HEICO Corporation Form 10-K for the year ended October 31, 2015 Filed December 17, 2015 Form 8 -K furnished February 25, 2016 File No. 001 -04604 Dear Mr. Macau : We have completed our review of your filings . 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 s 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 Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Melissa Raminpour Melissa Raminpour Accounting Branch Chief