SEC Comment Letter for SIGNET JEWELERS LTD (SIG) (CIK 0000832988) (SIG) — Jan 30, 2015
SIGNET JEWELERS LTD (SIG) (CIK 0000832988)
Date: Jan. 30, 2015 · CIK: 0000832988 · Accession: 0000000000-15-005505
AI Filing Summary & Sentiment
Letter
January 30, 2015 Via E -mail Michele L. Santana Chief Financial Officer Signet Jewelers Limited Clarendon House 2 Church Street Hamilton JM11 Bermuda
Re: Signet Jewelers Limited Form 10-K for the Fiscal Year Ended February 1, 2014 Filed March 27, 2014 File No. 1 -32349
Dear M s. Santana :
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 includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ William H. Thompson
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January 30, 2015 Via E -mail Michele L. Santana Chief Financial Officer Signet Jewelers Limited Clarendon House 2 Church Street Hamilton JM11 Bermuda Re: Signet Jewelers Limited Form 10-K for the Fiscal Year Ended February 1, 2014 Filed March 27, 2014 File No. 1 -32349 Dear M s. Santana : 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief cc: Mark Jenkins Chief Governance Officer & Corporate Secretary