SEC Company Response from AEP INDUSTRIES INC (CIK 0000785787) — Aug 30, 2005
AEP INDUSTRIES INC (CIK 0000785787)
Date: Aug. 30, 2005 · CIK: 0000785787 · Accession: 0001104659-05-042078
AI Filing Summary & Sentiment
Referenced dates: August 23, 2005
Letter
Securities and Exchange Commission Attention: Accounting Branch Chief Re: AEP Industries Inc. – Current Report on Form 8-K Filed with the Commission on August 22, 2005 Commission File No. 0-14450
Dear Mr. Decker:
We refer to your letter dated August 23, 2005, in which you provided comments (the “Comment Letter”) on behalf of the staff of the Securities and Exchange Commission (the “Commission”) to AEP Industries Inc. (the “Company”) with respect to the Company’s Current Report on Form 8-K filed on August 22, 2005 (the “Form 8-K”). This letter responds to the staff’s comments as indicated below. For your convenience, we have numbered the Company’s responses to correspond to the numbers in the attached copy of your Comment Letter.
Responses to the Commission’s Comments
1. The Company intends to file a restated 10-Q for the quarterly period ending April 30, 2005 on Form 10Q-A (the “Restated Form 10-Q”) prior to September 14, 2005.
2. The Company acknowledges the staff’s comment and will take into account the items raised in such comment in preparing the Restated Form 10-Q.
Acknowledgement
The Company acknowledges that it is responsible for the adequacy and accuracy of the disclosure in its filings. The Company acknowledges that staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing, and that 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.
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Please do not hesitate to contact me at 201-807-2324 should you have any further questions.
Sincerely,
s/a Larewnce R. Noll
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CORRESP
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AEP Industries Inc. LETTERHEAD
August 30, 2005
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-7010
Attention:
Rufus Decker
Accounting Branch Chief
Re: AEP
Industries Inc. – Current Report on Form 8-K
Filed with the
Commission on August 22, 2005
Commission
File No. 0-14450
Dear Mr. Decker:
We refer to your letter dated August 23, 2005, in which you
provided comments (the “Comment Letter”) on behalf of the staff of the
Securities and Exchange Commission (the “Commission”) to AEP Industries Inc.
(the “Company”) with respect to the Company’s Current Report on Form 8-K
filed on August 22, 2005 (the “Form 8-K”). This letter responds to the staff’s comments
as indicated below. For your
convenience, we have numbered the Company’s responses to correspond to the
numbers in the attached copy of your Comment Letter.
Responses to the Commission’s Comments
1. The
Company intends to file a restated 10-Q for the quarterly period ending April 30,
2005 on Form 10Q-A (the “Restated Form 10-Q”) prior to September 14,
2005.
2. The
Company acknowledges the staff’s comment and will take into account the items
raised in such comment in preparing the Restated Form 10-Q.
Acknowledgement
The Company acknowledges that it is responsible for the adequacy and
accuracy of the disclosure in its filings.
The Company acknowledges that staff comments or changes to disclosure in
response to staff comments do not foreclose the Commission from taking any action
with respect to the filing, and that 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.
****
Please do not hesitate to contact me at 201-807-2324 should you have
any further questions.
Sincerely,
s/a Larewnce R. Noll
Lawrence R. Noll
VP, Controller and Secretary
cc:
Tracey McKoy
Securities
and Exchange Commission
Sal Guerrera
William Candelaria
Mayer,
Brown, Rowe & Maw LLP