SEC Comment Letter for MATTHEWS INTERNATIONAL CORP (MATW) (CIK 0000063296) (MATW) — May 1, 2014

MATTHEWS INTERNATIONAL CORP (MATW) (CIK 0000063296)
Date: May 1, 2014 · CIK: 0000063296 · Accession: 0000000000-14-022218

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

September 30, 2013

Author

/s/ Terence O ’Brien

Form

UPLOAD

Company

MATTHEWS INTERNATIONAL CORP (MATW) (CIK 0000063296)

Letter

May 1 , 2014 Via E -mail Mr. Steven F. Nicola Chief Financial Officer Matthews International Corporation Two Northshore Center Pittsburgh, Pennsylvania 15212

RE: Matthews International Corporation Form 10 -K for the Year E nded September 30, 2013 Filed November 27, 2013 File No. 0-09115

Dear Mr. Nicola :

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 securiti es laws of the United 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 requir e.

Sincerely,
/s/ Terence O ’Brien

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May 1 , 2014

Via E -mail
Mr. Steven F. Nicola
Chief Financial  Officer
Matthews International Corporation
Two Northshore Center
Pittsburgh, Pennsylvania 15212

RE: Matthews International Corporation
Form 10 -K for the Year E nded September 30, 2013
Filed November 27, 2013
  File No. 0-09115

Dear Mr. Nicola :

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 securiti es laws of the United 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 requir e.

       Sincerely,

       /s/ Terence O ’Brien

Terence O’Brien
       Accounting Branch Chief

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