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SEC Comment Letter for VAIL RESORTS INC (MTN) (CIK 0000812011) (MTN) — Apr 28, 2026

VAIL RESORTS INC (MTN) (CIK 0000812011)
Date: April 28, 2026 · CIK: 0000812011 · Accession: 0000000000-26-004308

Financial Reporting

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File numbers found in text: 001-09614

Date
April 28, 2026
Author
Division of
Form
UPLOAD
Company
VAIL RESORTS INC (MTN) (CIK 0000812011)

Letter

Re: Vail Resorts, Inc. Form 10-K for Fiscal Year Ended July 31, 2025 File No. 001-09614 Dear Angela A. Korch:

April 28, 2026

Angela A. Korch Executive Vice President and Chief Financial Officer Vail Resorts, Inc. 390 Interlocken Crescent Broomfield, Colorado 80021

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

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 28, 2026

Angela A. Korch
Executive Vice President and 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, 2025
 File No. 001-09614
Dear Angela A. Korch:

 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
</TEXT>
</DOCUMENT>