SEC Comment Letter for COOPER COMPANIES, INC. (COO) (CIK 0000711404) (COO) — Aug 16, 2011
COOPER COMPANIES, INC. (COO) (CIK 0000711404)
Date: Aug. 16, 2011 · CIK: 0000711404 · Accession: 0000000000-11-049565
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-08597
Letter
August 16, 2011 Via E-mail Mr. Eugene J. Midlock Chief Financial Officer The Cooper Companies, Inc. 6140 Stoneridge Mall Road Suite 590 Pleasanton, CA 94588 Re: The Cooper Companies, Inc. Form 10-K for the fiscal year ended October 31, 2010 Filed December 17, 2010 File No. 001-08597
Dear Mr. Midlock: 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 the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Martin James
Martin James Senior Assistant Chief Accountant
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August 16, 2011 Via E-mail Mr. Eugene J. Midlock Chief Financial Officer The Cooper Companies, Inc. 6140 Stoneridge Mall Road Suite 590 Pleasanton, CA 94588 Re: The Cooper Companies, Inc. Form 10-K for the fiscal year ended October 31, 2010 Filed December 17, 2010 File No. 001-08597 Dear Mr. Midlock: 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 the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Martin James Martin James Senior Assistant Chief Accountant