SEC Comment Letter for VAIL RESORTS INC (MTN) (CIK 0000812011) (MTN) — Jun 23, 2015
VAIL RESORTS INC (MTN) (CIK 0000812011)
Date: June 23, 2015 · CIK: 0000812011 · Accession: 0000000000-15-033067
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June 23, 201 5 Michael Z. Barkin Executive Vice President and Chief Financial Officer Vail Resorts , Inc. 390 Interlocken Crescent Broomfield, CO 80021 Re: Vail Resorts , Inc . Form 10-K for Fiscal Y ear Ended July 31, 2014 Filed September 24, 2014 File No. 001 -09614 Dear Mr. Barkin : We have completed our review of your filing. 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 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 to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Lyn Shenk Lyn Shenk Branch Chief