SEC Comment Letter for PTC (PTC) — Mar 27, 2015
PTC INC.
Date: March 27, 2015 · CIK: 0000857005 · Accession: 0000000000-15-018383
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March 27, 2015 Via E -mail Andrew Miller Executive Vice President and Chief Financial Officer PTC Inc. 140 Kendrick Street Needham, MA 02494 Re: PTC Inc. Form 10-K for the Fiscal Year Ended September 30, 2014 Filed November 26, 2014 File No. 000 -18059 Dear Mr. Miller : 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 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 u rge 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