SEC Comment Letter for UNIVERSAL (UVV) — Mar 7, 2013
UNIVERSAL CORP /VA/ (UVV) (CIK 0000102037)
Date: March 7, 2013 · CIK: 0000102037 · Accession: 0000000000-13-012475
AI Filing Summary & Sentiment
Letter
March 7, 2013 David C. Moore - Chief Financial Officer Universal Corporation 9201 Forest Hill Avenue Richmond, Virginia 23235
Re: Universal Corporation Form 10-K for the fiscal year ended March 31, 2012 Filed May 25, 2012 File No. 001 -00652
Dear Mr. Moore :
We have completed our review of your filing. 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 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 United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ David R. Humphrey
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March 7, 2013 David C. Moore - Chief Financial Officer Universal Corporation 9201 Forest Hill Avenue Richmond, Virginia 23235 Re: Universal Corporation Form 10-K for the fiscal year ended March 31, 2012 Filed May 25, 2012 File No. 001 -00652 Dear Mr. Moore : We have completed our review of your filing. 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 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 United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ David R. Humphrey David R. Humphrey Accounting Br anch Chief