SEC Comment Letter for NATURES SUNSHINE PRODUCTS INC (NATR) (CIK 0000275053) (NATR) — Aug 21, 2015
NATURES SUNSHINE PRODUCTS INC (NATR) (CIK 0000275053)
Date: Aug. 21, 2015 · CIK: 0000275053 · Accession: 0000000000-15-042523
AI Filing Summary & Sentiment
Reasoning
Letter
August 20 , 2015 Via E -mail Mr. Stephen M. Bunker Executive Vice President, Chief Financial Officer , and Treasurer Nature’s Sunshine Products, Inc. 2500 West Executive Parkway, Suite 100 Lehi, Utah 84043
Re: Nature’s Sunshine Products , Inc. Form 10 -K for Fiscal Year Ended December 31, 201 4 Filed March 13 , 201 5 File No. 1 -34483
Dear Mr. 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 Com mission 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 Excha nge Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jim B. Rosenberg
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August 20 , 2015 Via E -mail Mr. Stephen M. Bunker Executive Vice President, Chief Financial Officer , and Treasurer Nature’s Sunshine Products, Inc. 2500 West Executive Parkway, Suite 100 Lehi, Utah 84043 Re: Nature’s Sunshine Products , Inc. Form 10 -K for Fiscal Year Ended December 31, 201 4 Filed March 13 , 201 5 File No. 1 -34483 Dear Mr. 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 Com mission 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 Excha nge Act of 1934 and all applicable rules require. Sincerely, /s/ Jim B. Rosenberg Jim B. Rosenberg Senior Assistant Chief Accountant