SEC Comment Letter for COOPER COMPANIES, INC. (COO) (CIK 0000711404) (COO) — Dec 3, 2009
COOPER COMPANIES, INC. (COO) (CIK 0000711404)
Date: Dec. 3, 2009 · CIK: 0000711404 · Accession: 0000000000-09-068391
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File numbers found in text: 001-08597
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3030
December 3, 2009
VIA U.S. MAIL
Eugene J. Midlock Chief Financial Officer
The Cooper Companies, Inc.
6140 Stoneridge Mall Road, Suite 590 Pleasanton, California 94588
Re: The Cooper Companies, Inc.
Form 10-K for the year ended October 31, 2008
Filed December 19, 2008 File No. 001-08597
Dear Mr. Midlock:
We have completed our review of your Form 10-K and related filings and do not, at this
time, have any further comments. S i n c e r e l y ,
Jeff Jaramillo A c c o u n t i n g B r a n c h C h i e f