SEC Comment Letter for WOLVERINE WORLD WIDE (WWW) — Nov 26, 2013
WOLVERINE WORLD WIDE INC /DE/ (WWW) (CIK 0000110471)
Date: Nov. 26, 2013 · CIK: 0000110471 · Accession: 0000000000-13-064797
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-06024
Letter
November 25, 2013 Via E -Mail Mr. Blake W. Krueger Chief Executive Officer Wolverine World Wide, Inc. 9341 Courtland Drive N.E. Rockford, M I 49351
Re: Wolverine World Wide, I nc. Form 10-K for the Year Ended December 29, 2012 Filed February 2 7, 2013 File No. 001-06024
Dear Mr. Krueger :
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 include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/Tia L. Jenkins
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November 25, 2013 Via E -Mail Mr. Blake W. Krueger Chief Executive Officer Wolverine World Wide, Inc. 9341 Courtland Drive N.E. Rockford, M I 49351 Re: Wolverine World Wide, I nc. Form 10-K for the Year Ended December 29, 2012 Filed February 2 7, 2013 File No. 001-06024 Dear Mr. Krueger : 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 include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Tia L. Jenkins Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel , and Mining