SEC Comment Letter for VAIL RESORTS INC (MTN) (CIK 0000812011) (MTN) — Feb 28, 2013
VAIL RESORTS INC (MTN) (CIK 0000812011)
Date: Feb. 28, 2013 · CIK: 0000812011 · Accession: 0000000000-13-011177
AI Filing Summary & Sentiment
File numbers found in text: 001-09614
Letter
February 28 , 2013 Via E -mail Robert A. Katz Chairman and Chief Executive Officer Vail Resorts, Inc. 390 Interlocken Cresent Broomfield, CO 80021
Re: Vail Resorts, Inc. Form 10 -K for the Fiscal Year Ended July 31, 2012 Filed September 25, 2012 Definitive Proxy Statement on Schedule 14A Filed October 19, 2012 File No. 001-09614
Dear Mr. Katz :
We have completed our review of your filing s. 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 person 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 and all applicable rules require.
Sincerely,
/s/ Susan Block
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February 28 , 2013 Via E -mail Robert A. Katz Chairman and Chief Executive Officer Vail Resorts, Inc. 390 Interlocken Cresent Broomfield, CO 80021 Re: Vail Resorts, Inc. Form 10 -K for the Fiscal Year Ended July 31, 2012 Filed September 25, 2012 Definitive Proxy Statement on Schedule 14A Filed October 19, 2012 File No. 001-09614 Dear Mr. Katz : We have completed our review of your filing s. 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 person 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 and all applicable rules require. Sincerely, /s/ Susan Block Susan Block Attorney -Advisor cc: Via E -mail Adam D. Averbach Corporate Counsel – Securities & Governance