SEC Comment Letter for Apple (AAPL) — Aug 17, 2011
Apple Inc.
Date: Aug. 17, 2011 · CIK: 0000320193 · Accession: 0000000000-11-049720
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-10030
Letter
August 17, 2011 Via E-mail Mr. Peter Oppenheimer Senior Vice President and Chief Financial Officer Apple, Inc. 1 Infinite Loop Cupertino, California 95014 Re: Apple, Inc. Form 10-Q for the Quarter Ended March 26, 2011 Filed April 21, 2011 File No. 000-10030
Dear Mr. Oppenheimer: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information of the Securities Exchange Ac t of 1934 and all appli cable rules require.
Sincerely,
/s/ Kathleen Collins
Kathleen Collins Accounting Branch Chief
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August 17, 2011 Via E-mail Mr. Peter Oppenheimer Senior Vice President and Chief Financial Officer Apple, Inc. 1 Infinite Loop Cupertino, California 95014 Re: Apple, Inc. Form 10-Q for the Quarter Ended March 26, 2011 Filed April 21, 2011 File No. 000-10030 Dear Mr. Oppenheimer: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information of the Securities Exchange Ac t of 1934 and all appli cable rules require. Sincerely, /s/ Kathleen Collins Kathleen Collins Accounting Branch Chief