SEC Comment Letter for VAIL RESORTS (MTN) — Feb 13, 2020
VAIL RESORTS INC
Date: Feb. 13, 2020 · CIK: 0000812011 · Accession: 0000000000-20-001375
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File numbers found in text: 001-09614
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February 13, 2020
Michael Z. Barkin
Executive Vice President and Chief Financial Officer
Vail Resorts, Inc.
390 Interlocken Crescent
Broomfield, Colorado 80021
Re:Vail Resorts, Inc.
Form 10-K for the Fiscal Year Ended July 31, 2019
Filed September 26, 2019
File No. 001-09614
Dear Mr. Barkin:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services