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SEC Comment Letter for NATURES SUNSHINE PRODUCTS INC (NATR) (CIK 0000275053) (NATR) — Jul 24, 2012

NATURES SUNSHINE PRODUCTS INC (NATR) (CIK 0000275053)
Date: July 24, 2012 · CIK: 0000275053 · Accession: 0000000000-12-039457

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-34483

Date
July 24, 2012
Author
/s/ Joel Parker
Form
UPLOAD
Company
NATURES SUNSHINE PRODUCTS INC (NATR) (CIK 0000275053)

Letter

July 24, 201 2 Via E -mail Stephen M. Bunker Executive Vice President, Chief Financial Officer and Treasurer Nature’s Sunshine Products, Inc. 75 East 1700 South Provo, Utah 84606

Re: Nature’s Sunshine Products, Inc. Form 10-K for the Fiscal Year Ended December 31 , 2011 Filed March 5, 201 2 File No. 001-34483

Dear M r. Bunker :

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/ Joel Parker

Show Raw Text
July 24, 201 2

Via E -mail
Stephen M. Bunker
Executive Vice President, Chief Financial Officer  and
Treasurer
Nature’s Sunshine Products, Inc.
75 East 1700 South
Provo, Utah 84606

Re: Nature’s Sunshine Products, Inc.
   Form 10-K for the Fiscal Year Ended December 31 , 2011
   Filed March 5, 201 2
File No. 001-34483

Dear M r. Bunker :

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/ Joel Parker

Joel Parker
Accounting Branch Chief