Correspondence 0000723455-24-000006 from NICHOLAS II, INC (CIK 0000723455)
NICHOLAS II, INC (CIK 0000723455)
Date: May 17, 2024 · CIK: 0000723455 · Accession: 0000723455-24-000006
AI Filing Summary & Sentiment
File numbers found in text: 811-03851
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Investment Management, Disclosure Review Office Pearl Street, Suite 20-100 New York, N.Y. 10004-2616 RE: Sarbanes-Oxley Review of the Annual Report to Shareholders for Nicholas II, Inc. (the “Fund”) Registration Nos. 002-85030/811-03851
Dear Ms. Hamilton,
This letter is being filed via EDGAR as Correspondence in response to your verbal comment on the Fund’s Annual Report for the period ended September 30, 2022, received on April 19, 2024. We appreciate your assistance in this matter. Your comments as we understood them are detailed below with our responses immediately following.
Comment 1
For Form N-CEN, the attachment in response to item G.1.a.iii, Independent public accountant’s report on internal control per the instructions should indicate the city and state where the letter was issued.
Response 1
The Fund has submitted a request to its independent auditors to include the city and state where the letter was issued when providing these letters to the Fund for inclusion in all future Form N-CEN filings. The next N-CEN submission will occur for the fiscal year ended September 30, 2024.
Comment 2
For Form N-CSR for the period ended September 30, 2022, the response to items 4.i. and 4.j. were omitted. The United States Securities and Exchange Commission requests that the Fund respond to these items for this period in this letter correspondence and to respond to these items in all future Form N-CSR filings.
Response 2
For the period ended September 30, 2022, “not applicable” is the correct response for the Fund for items 4.i. and 4.j. for Form N-CSR.
Please call if you should have comments or questions regarding the above-noted responses. Thank you.
Very truly yours,
/s/ Jennifer R. Kloehn
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responseletternii.htm - Generated by SEC Publisher for SEC Filing
May 17, 2024
VIA EDGAR
Ms.
Lauren Hamilton
Staff
Accountant
United
States Securities and Exchange Commission
Division
of Investment Management, Disclosure Review Office
100
Pearl Street, Suite 20-100
New
York, N.Y. 10004-2616
RE: Sarbanes-Oxley Review of
the Annual Report to Shareholders for Nicholas II, Inc. (the “Fund”)
Registration
Nos. 002-85030/811-03851
Dear
Ms. Hamilton,
This
letter is being filed via EDGAR as Correspondence in response to your verbal
comment on the Fund’s Annual Report for the period ended September 30, 2022, received
on April 19, 2024. We appreciate your assistance in this matter. Your comments
as we understood them are detailed below with our responses immediately
following.
Comment 1
For Form N-CEN, the attachment in response
to item G.1.a.iii, Independent public accountant’s report on internal control
per the instructions should indicate the city and state where the letter was
issued.
Response 1
The Fund has submitted a request to its
independent auditors to include the city and state where the letter was issued
when providing these letters to the Fund for inclusion in all future Form N-CEN
filings. The next N-CEN submission will occur for the fiscal year ended September
30, 2024.
Comment 2
For Form N-CSR for the period ended September
30, 2022, the response to items 4.i. and 4.j. were omitted. The United States Securities and
Exchange Commission requests that the Fund
respond to these items for this period in this letter correspondence and to
respond to these items in all future Form N-CSR filings.
Response 2
For the period ended September 30, 2022, “not
applicable” is the correct response for the Fund for items 4.i. and 4.j. for
Form N-CSR.
Please
call if you should have comments or questions regarding the above-noted
responses. Thank you.
Very truly yours,
/s/ Jennifer R. Kloehn
Senior Vice President, Secretary and Treasurer
Cc: Jason T. Thompson