SEC Comment Letter for GARTNER INC (IT) (CIK 0000749251) (IT) — Apr 28, 2009
GARTNER INC (IT) (CIK 0000749251)
Date: April 28, 2009 · CIK: 0000749251 · Accession: 0000000000-09-022287
AI Filing Summary & Sentiment
Letter
April 28, 2009
Via U.S. Mail and Facsimile (203-316-6488)
Eugene A. Hall Chief Executive Officer Gartner, Inc. P.O. Box 10210 56 Top Gallant Road Stamford, CT 06902-7700 Re: Gartner, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed February 20, 2009 File No. 1-14443 Dear Mr. Hall:
We have limited our review of your filing to disclosure relating to your contacts with countries that have been identified as state sponsors of terrorism, and we have the following comment. Our review with respect to this issue does not preclude further review by the Assistant Director group with respect to other issues. At this juncture, we are asking you to provide us with supplemental information, so that we may better understand your disclosure. Please be as detail ed as necessary in your response. After reviewing this information, we may raise additional comments. Please understand that the purpose of our re view process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filings. We look forward to working with you in these respects. We welcome any questions you may have about our comment or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter. General
1. We note the disclosure on pages 19, 21, a nd elsewhere in the Form 10-K that you have derived revenue from the Middle Ea st and Africa, which are regions that include Iran, Syria, and Sudan. We also note on page 5 in the Form 10-K that you have held events in Latin America, which is a region that can be understood to include Cuba. Iran, Syria, Sudan, and Cuba are identified by the State Department as state sponsors of terror ism, and are subject to U.S. economic sanctions and export controls. We not e that your Form 10-K does not include disclosure regarding contacts with Iran, Syria, Sudan, and Cuba. Please describe to us the nature and extent of your past, current, and anticipate d contacts with the referenced countries, if a ny, whether through subsidiaries, distributors, or sales agents, or other direct or indirect arra ngements. Your response should describe
Eugene A. Hall Gartner, Inc. April 28, 2009 Page 2
any products or services you have pr ovided to these countries, and any agreements, commercial arrangements, or other contacts you have had with the governments of the countries or enti ties controlled by those governments.
* * * * *
Please respond to this comment within 10 business days or tell us when you will provide us with a response. Pleas e submit your response letter on EDGAR.
We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that th e filings include all in formation required under the Exchange Act of 1934 and that they have provided all information investors require for an informed investment decision. Since the company and its management are in possession of all facts relating to the company’ s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In connection with responding to our comment, please provide, in writing, a statement from the company acknowledging that:
• the company is responsible for the adequacy and accuracy of the disclosure in the filings; • staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
• the company may not assert staff comme nts as a defense in any proceeding initiated by the Commission or any person under the federal secu rities laws of the United States.
In addition, please be advise d that the Division of Enfo rcement has access to all information you provide to the staff of the Divi sion of Corporation Fi nance in our review of your filings or in response to our comments on your filings.
Please understand that we may have addi tional comments after we review your response to our comment. Pl ease contact Pradip Bhaumik, Special Counsel, at (202) 551- 3333 if you have any questions about the commen t or our review. You may also contact me at (202) 551-3470. S i n c e r e l y , C e c i l i a B l y e , C h i e f Office of Global Security Risk
Eugene A. Hall Gartner, Inc. April 28, 2009 Page 3
cc: Karen Garnett Assistant Director Division of Corporation Finance
Show Raw Text
April 28, 2009 Via U.S. Mail and Facsimile (203-316-6488) Eugene A. Hall Chief Executive Officer Gartner, Inc. P.O. Box 10210 56 Top Gallant Road Stamford, CT 06902-7700 Re: Gartner, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed February 20, 2009 File No. 1-14443 Dear Mr. Hall: We have limited our review of your filing to disclosure relating to your contacts with countries that have been identified as state sponsors of terrorism, and we have the following comment. Our review with respect to this issue does not preclude further review by the Assistant Director group with respect to other issues. At this juncture, we are asking you to provide us with supplemental information, so that we may better understand your disclosure. Please be as detail ed as necessary in your response. After reviewing this information, we may raise additional comments. Please understand that the purpose of our re view process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filings. We look forward to working with you in these respects. We welcome any questions you may have about our comment or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter. General 1. We note the disclosure on pages 19, 21, a nd elsewhere in the Form 10-K that you have derived revenue from the Middle Ea st and Africa, which are regions that include Iran, Syria, and Sudan. We also note on page 5 in the Form 10-K that you have held events in Latin America, which is a region that can be understood to include Cuba. Iran, Syria, Sudan, and Cuba are identified by the State Department as state sponsors of terror ism, and are subject to U.S. economic sanctions and export controls. We not e that your Form 10-K does not include disclosure regarding contacts with Iran, Syria, Sudan, and Cuba. Please describe to us the nature and extent of your past, current, and anticipate d contacts with the referenced countries, if a ny, whether through subsidiaries, distributors, or sales agents, or other direct or indirect arra ngements. Your response should describe Eugene A. Hall Gartner, Inc. April 28, 2009 Page 2 any products or services you have pr ovided to these countries, and any agreements, commercial arrangements, or other contacts you have had with the governments of the countries or enti ties controlled by those governments. * * * * * Please respond to this comment within 10 business days or tell us when you will provide us with a response. Pleas e submit your response letter on EDGAR. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that th e filings include all in formation required under the Exchange Act of 1934 and that they have provided all information investors require for an informed investment decision. Since the company and its management are in possession of all facts relating to the company’ s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In connection with responding to our comment, please provide, in writing, a statement from the company acknowledging that: • the company is responsible for the adequacy and accuracy of the disclosure in the filings; • staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and • the company may not assert staff comme nts as a defense in any proceeding initiated by the Commission or any person under the federal secu rities laws of the United States. In addition, please be advise d that the Division of Enfo rcement has access to all information you provide to the staff of the Divi sion of Corporation Fi nance in our review of your filings or in response to our comments on your filings. Please understand that we may have addi tional comments after we review your response to our comment. Pl ease contact Pradip Bhaumik, Special Counsel, at (202) 551- 3333 if you have any questions about the commen t or our review. You may also contact me at (202) 551-3470. S i n c e r e l y , C e c i l i a B l y e , C h i e f Office of Global Security Risk Eugene A. Hall Gartner, Inc. April 28, 2009 Page 3 cc: Karen Garnett Assistant Director Division of Corporation Finance