SEC Comment Letter for COOPER COMPANIES, INC. (COO) (CIK 0000711404) (COO) — Apr 2, 2015

COOPER COMPANIES, INC. (COO) (CIK 0000711404)
Date: April 2, 2015 · CIK: 0000711404 · Accession: 0000000000-15-019267

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

April 2, 2015

Author

/s/Brian Cascio

Form

UPLOAD

Company

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

Letter

April 2, 2015 Via Email Greg W. Matz Vice President, Chief Financial Officer and Chief Risk Officer The Cooper Companies, Inc. 6140 Stoneridge Mall Road, Suite 590 Pleasanton, California 94588

Re: The Cooper Companies, Inc. Form 10 -K for Fiscal Year Ended October 31, 2014 Filed December 19, 2014 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 per son 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 Securities Exchange Act of 1934 a nd all applicable rules require.

Sincerely,
/s/Brian Cascio

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April 2, 2015

Via Email
Greg W. Matz
Vice President, Chief Financial Officer
 and Chief Risk Officer
The Cooper Companies, Inc.
6140 Stoneridge Mall Road, Suite 590
Pleasanton, California 94588

Re: The Cooper Companies, Inc.
Form 10 -K for Fiscal Year Ended October 31, 2014
Filed December 19, 2014
 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 per son 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 Securities Exchange Act of 1934 a nd all applicable rules require.

Sincerely,

        /s/Brian Cascio

Brian Cascio
Accounting Branch Chief

SecProbe.io