SEC Comment Letter for 3D SYSTEMS CORP (DDD) (CIK 0000910638) (DDD) — Jul 6, 2012
3D SYSTEMS CORP (DDD) (CIK 0000910638)
Date: July 6, 2012 · CIK: 0000910638 · Accession: 0000000000-12-035445
AI Filing Summary & Sentiment
Reasoning
Letter
July 6 , 2012 Via E -mail Abraham N. Reichental President and CEO 3D Systems Corporation 333 Three D Systems Circle Rock Hill, SC 29730
Re: 3D Systems Corporation Form 10-K Filed February 23, 2012 File No. 001 -34220
Dear Mr. Reichental :
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 th e 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.
Please contact Matthew Crispino, Staff Attorney, at (202) 551 -3456 or, in his absence, me at (202) 551 -3462 if you have any questions . Should you require further assistance, you may contact Barbara C. Jacobs, Assistant Director, at (202) 551 -3735.
Sincerely,
/s/ Mark P. Shuman
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July 6 , 2012
Via E -mail
Abraham N. Reichental
President and CEO
3D Systems Corporation
333 Three D Systems Circle
Rock Hill, SC 29730
Re: 3D Systems Corporation
Form 10-K
Filed February 23, 2012
File No. 001 -34220
Dear Mr. Reichental :
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 th e 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.
Please contact Matthew Crispino, Staff Attorney, at (202) 551 -3456 or, in his absence, me
at (202) 551 -3462 if you have any questions . Should you require further assistance, you may
contact Barbara C. Jacobs, Assistant Director, at (202) 551 -3735.
Sincerely,
/s/ Mark P. Shuman
Mark P. Shuman
Branch Chief - Lega l