SEC Comment Letter for DIGI INTERNATIONAL INC (DGII) (CIK 0000854775) (DGII) — Mar 27, 2012
DIGI INTERNATIONAL INC (DGII) (CIK 0000854775)
Date: March 27, 2012 · CIK: 0000854775 · Accession: 0000000000-12-015597
AI Filing Summary & Sentiment
Letter
March 27, 2012 Via Facsimile Joseph T. Dunsmore President and Chief Executive Officer Digi International Inc. 11001 Bren Road East Minnetonka, MN 55343
Re: Digi International Inc. Form 10-K for the Fiscal Year Ended September 30, 2011 Filed November 29, 2011 File No. 001 -34033
Dear Mr. Dunsmore :
We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not fore close 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 Sta tes. 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/ Patrick Gilmore
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March 27, 2012 Via Facsimile Joseph T. Dunsmore President and Chief Executive Officer Digi International Inc. 11001 Bren Road East Minnetonka, MN 55343 Re: Digi International Inc. Form 10-K for the Fiscal Year Ended September 30, 2011 Filed November 29, 2011 File No. 001 -34033 Dear Mr. Dunsmore : We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not fore close 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 Sta tes. 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/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief