SEC Comment Letter for Apple (AAPL) — Sep 9, 2015
Apple Inc.
Date: Sept. 9, 2015 · CIK: 0000320193 · Accession: 0000000000-15-044866
AI Filing Summary & Sentiment
Reasoning
Letter
September 4, 2015 Mailstop 4561 Mr. Luca Maestri Chief Financial Officer Apple Inc. 1 Infinite Loop Cupertino, CA 95014
Re: Apple Inc. Form 10-K for the Fiscal Year Ended September 27, 2014 Filed October 27, 2014 File No. 000 -10030
Dear Mr. Maestri :
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 res ponsible 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/ Patrick Gilmore
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September 4, 2015 Mailstop 4561 Mr. Luca Maestri Chief Financial Officer Apple Inc. 1 Infinite Loop Cupertino, CA 95014 Re: Apple Inc. Form 10-K for the Fiscal Year Ended September 27, 2014 Filed October 27, 2014 File No. 000 -10030 Dear Mr. Maestri : 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 res ponsible 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/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief Offic e of Information Technologies and Services