SEC Comment Letter for COOPER COMPANIES, INC. (COO) (CIK 0000711404) (COO) — Apr 4, 2013

COOPER COMPANIES, INC. (COO) (CIK 0000711404)
Date: April 4, 2013 · CIK: 0000711404 · Accession: 0000000000-13-018101

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

April 4, 2013

Author

/s/ Brian Cascio

Form

UPLOAD

Company

COOPER COMPANIES, INC. (COO) (CIK 0000711404)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE April 4, 2013 Via E -mail Mr. Greg Matz Vice President and 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, 2012 Filed December 20, 2012 File No. 001 -08597

Dear Mr. Matz:

We have completed our review of your filings. 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 s 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 responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Secur ities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Brian Cascio

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

        April 4, 2013

Via E -mail
Mr. Greg Matz
Vice President and 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, 2012
  Filed December 20, 2012
  File No. 001 -08597

Dear Mr. Matz:

We have completed our review of your filings.  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 s 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 responsible
for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s
include the information the Secur ities Exchange Act of 1934 and all applicable rules require.

        Sincerely,

        /s/ Brian Cascio

         Brian R. Cascio
        Accounting Branch Chief

SecProbe.io