SEC Comment Letter for CADENCE DESIGN SYSTEMS (CDNS) — Jun 18, 2014
CADENCE DESIGN SYSTEMS INC
Date: June 18, 2014 · CIK: 0000813672 · Accession: 0000000000-14-031042
AI Filing Summary & Sentiment
Reasoning
Letter
June 18, 2014 Via E -mail Mr. Geoffrey G. Ribar Senior Vice President and Chief Financial Officer Cadence Design Systems, Inc. 2655 Seely Avenue, Building 5 San Jose, California 95134
Re: Cadence Design Systems, Inc. Form 10-K for the Fiscal Year Ended December 28, 2013 Filed February 20, 2014 File No. 000 -15867
Dear Mr. Ribar :
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 u nder 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 s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Patrick Gilmore
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June 18, 2014 Via E -mail Mr. Geoffrey G. Ribar Senior Vice President and Chief Financial Officer Cadence Design Systems, Inc. 2655 Seely Avenue, Building 5 San Jose, California 95134 Re: Cadence Design Systems, Inc. Form 10-K for the Fiscal Year Ended December 28, 2013 Filed February 20, 2014 File No. 000 -15867 Dear Mr. Ribar : 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 u nder 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 s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief