SEC Comment Letter for VAIL RESORTS INC (MTN) (CIK 0000812011) (MTN) — Jun 3, 2011
VAIL RESORTS INC (MTN) (CIK 0000812011)
Date: June 3, 2011 · CIK: 0000812011 · Accession: 0000000000-11-034489
AI Filing Summary & Sentiment
File numbers found in text: 001-09614
Letter
June 3, 2011 Jeffrey W. Jones Chief Financial Officer Vail Resorts, Inc. 390 Interlocken Crescent Broomfield, Colorado 80021 Re: Vail Resorts, Inc. Form 10-K for Fiscal Year Ended July 31, 2010 Filed September 23, 2010 Form 10-Q for Fiscal Quarter Ended January 31, 2011 Filed March 10, 2011 File No. 001-09614
Dear Mr. Jones: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
Lyn Shenk Branch Chief
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June 3, 2011 Jeffrey W. Jones Chief Financial Officer Vail Resorts, Inc. 390 Interlocken Crescent Broomfield, Colorado 80021 Re: Vail Resorts, Inc. Form 10-K for Fiscal Year Ended July 31, 2010 Filed September 23, 2010 Form 10-Q for Fiscal Quarter Ended January 31, 2011 Filed March 10, 2011 File No. 001-09614 Dear Mr. Jones: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Lyn Shenk Branch Chief