SEC Comment Letter for 3D SYSTEMS CORP (DDD) (CIK 0000910638) (DDD) — Jul 23, 2013
3D SYSTEMS CORP (DDD) (CIK 0000910638)
Date: July 23, 2013 · CIK: 0000910638 · Accession: 0000000000-13-040165
AI Filing Summary & Sentiment
Reasoning
Letter
July 23 , 2013 Via E -mail Abraham N. Reichental Chief Executive Officer 3D Systems Corporation 333 Three D Systems Circle Rock Hill, South Carolina 29730
Re: 3D Systems Corporation Form 10-K for the Fiscal Year Ended December 31, 2012 Filed February 25, 2013 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 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 Un ited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Craig D. Wilson for
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July 23 , 2013 Via E -mail Abraham N. Reichental Chief Executive Officer 3D Systems Corporation 333 Three D Systems Circle Rock Hill, South Carolina 29730 Re: 3D Systems Corporation Form 10-K for the Fiscal Year Ended December 31, 2012 Filed February 25, 2013 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 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 Un ited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Craig D. Wilson for Stephen Krikorian Accounting Branch Chief