SEC Comment Letter for Apple (AAPL) — Sep 6, 2013
Apple Inc.
Date: Sept. 6, 2013 · CIK: 0000320193 · Accession: 0000000000-13-048900
AI Filing Summary & Sentiment
Reasoning
Letter
September 5 , 2013 Via E -mail Peter Oppenheimer Senior VP and Chief Financial Officer Apple Inc. 1 Infinite Loop Cupertino, CA 95014
Re: Apple Inc. Form 10 -K for the Fiscal Year Ended September 29, 2012 Filed on October 31, 2012 File No. 0 00-10030
Dear Mr. Oppenheimer :
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 Commi ssion 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 a ll persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kathleen Collins
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September 5 , 2013 Via E -mail Peter Oppenheimer Senior VP and Chief Financial Officer Apple Inc. 1 Infinite Loop Cupertino, CA 95014 Re: Apple Inc. Form 10 -K for the Fiscal Year Ended September 29, 2012 Filed on October 31, 2012 File No. 0 00-10030 Dear Mr. Oppenheimer : 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 Commi ssion 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 a ll persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kathleen Collins Kathleen Collins Accounting Branch Chief