SEC Comment Letter for SIGNET JEWELERS LTD (SIG) (CIK 0000832988) (SIG) — Feb 19, 2016
SIGNET JEWELERS LTD (SIG) (CIK 0000832988)
Date: Feb. 19, 2016 · CIK: 0000832988 · Accession: 0000000000-16-065581
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 February 19, 2016 Michele L. Santana Chief Financial Officer Signet Jewelers Limited Clarendon House , 2 Church Street Hamilton HM11 Bermuda
Re: Signet Jewelers Limited Form 10-K for the Fiscal Year Ended January 31, 2015 Filed March 26 , 2015 File No. 1-32349
Dear Ms. Santana :
We have comp leted 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 secu rities 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 r equire.
Sincerely,
/s/ William H. Thompson
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Mail Stop 3561 February 19, 2016 Michele L. Santana Chief Financial Officer Signet Jewelers Limited Clarendon House , 2 Church Street Hamilton HM11 Bermuda Re: Signet Jewelers Limited Form 10-K for the Fiscal Year Ended January 31, 2015 Filed March 26 , 2015 File No. 1-32349 Dear Ms. Santana : We have comp leted 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 secu rities 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 r equire. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief Office of Consumer Products cc: Mark Jenkins , Chief Governance Officer & Corporate Secretary