SEC Company Response from VAIL RESORTS INC (MTN) (CIK 0000812011) (MTN) — Jun 18, 2009

VAIL RESORTS INC (MTN) (CIK 0000812011)
Date: June 18, 2009 · CIK: 0000812011 · Accession: 0000812011-09-000023

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AI Filing Summary & Sentiment

File numbers found in text: 001-09614

Referenced dates: April 27, 2009

Date

July 31, 2008

Author

/s/

Form

CORRESP

Company

VAIL RESORTS INC (MTN) (CIK 0000812011)

Letter

Division of Corporation Finance, Group 5 Vail Resorts, Inc. — Commission File No. 001-09614 Form 10-K: For the Fiscal Year Ended July 31, 2008 Definitive Proxy Statement on Schedule 14A

RE:

Dear Ms. DeLong:

As you know, we have filed via Edgar our responses (the “Response Letter”) to the comments of the Securities and Exchange Commission (the “Commission”) staff (the “Staff”) in the letter from the Staff dated April 27, 2009, regarding the Annual Report on Form 10-K filed by Vail Resorts, Inc. (the “Company”) for the fiscal year ended July 31, 2008 (the “Form 10-K”) and Definitive Proxy Statement on Schedule 14A. As a supplement to the Response Letter, we delivered an internal copy of the specific 2008 VRDC performance goals referenced in our Response Letter. The supplemental materials have not been filed electronically and are qualified in all respects by our response in the Response Letter.

The supplemental materials and the information contained therein remain the property of the Company. Pursuant to Rule 12b-4 of the Securities Exchange Act of 1934, as amended, we request that at the conclusion of the Commission’s comment process, you return all copies of the supplemental materials to the undersigned. As discussed at length in the Response Letter, we believe that the public disclosure of the 2008 VRDC performance goals, other than the previously disclosed real estate Reported EBITDA target, would cause substantial competitive harm to us, as determined pursuant to the criteria set forth in Instruction 4 to Item 402(b) of Regulation S-K (the same standard that would apply when a registrant requests confidential treatment of confidential trade secrets or confidential commercial or financial information pursuant to Rule 406 of the Securities Act of 1933, as amended, and Rule 24b-2 of the Securities Exchange Act of 1934, as amended, each of which incorporates the criteria for non-disclosure when relying upon Exemption 4 of the Freedom of Information Act (“FOIA”) (5 U.S.C. 552(b)(4) and Rule 80(b)(4) (17 C.F.R. 200.80(b)(4)) thereunder). Accordingly, the return of the supplemental materials is consistent with the protection of investors and shareholders of the Company and the provisions of FOIA.

If you have any further questions or require additional information, please do not hesitate to contact me at 303-404-1802.

Sincerely,
/s/
Jeffrey W. Jones

Show Raw Text

CORRESP
1
filename1.htm

    filename2.htm

    May 11,
2009

    Chanda
DeLong

    U.S.
Securities and Exchange Commission

    Division
of Corporation Finance, Group 5

    100 F.
Street, N.E. Stop 3561

    Washington,
DC 20549

              RE:

              Vail
      Resorts, Inc. — Commission File No. 001-09614

              Form
      10-K: For the Fiscal Year Ended July 31, 2008

              Definitive
      Proxy Statement on Schedule 14A

    Dear Ms.
DeLong:

    As you
know, we have filed via Edgar our responses (the “Response Letter”) to the
comments of the Securities and Exchange Commission (the “Commission”) staff (the
“Staff”) in the letter from the Staff dated April 27, 2009, regarding the Annual
Report on Form 10-K filed by Vail Resorts, Inc. (the “Company”) for the fiscal
year ended July 31, 2008 (the “Form 10-K”) and Definitive Proxy Statement on
Schedule 14A.  As a supplement to the Response Letter, we delivered an
internal copy of the specific 2008 VRDC performance goals referenced in our
Response Letter.  The supplemental materials have not been filed
electronically and are qualified in all respects by our response in the Response
Letter.

    The
supplemental materials and the information contained therein remain the property
of the Company.  Pursuant to Rule 12b-4 of the Securities Exchange Act
of 1934, as amended, we request that at the conclusion of the Commission’s
comment process, you return all copies of the supplemental materials to the
undersigned.  As discussed at length in the Response Letter, we
believe that the public disclosure of the 2008 VRDC performance goals, other
than the previously disclosed real estate Reported EBITDA target, would cause
substantial competitive harm to us, as determined pursuant to the criteria set
forth in Instruction 4 to Item 402(b) of Regulation S-K (the same standard that
would apply when a registrant requests confidential treatment of confidential
trade secrets or confidential commercial or financial information pursuant to
Rule 406 of the Securities Act of 1933, as amended, and Rule 24b-2 of the
Securities Exchange Act of 1934, as amended, each of which incorporates the
criteria for non-disclosure when relying upon Exemption 4 of the Freedom of
Information Act (“FOIA”) (5 U.S.C. 552(b)(4) and Rule 80(b)(4) (17 C.F.R.
200.80(b)(4)) thereunder). Accordingly, the return
of the supplemental materials is consistent with the protection of investors and
shareholders of the Company and the provisions of FOIA.

    If you
have any further questions or require additional information, please do not
hesitate to contact me at 303-404-1802.

    Sincerely,

    /s/
Jeffrey W. Jones

    Jeffrey
W. Jones

    Senior
Executive Vice President and

    Chief
Financial Officer

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