SEC Comment Letter for 3D SYSTEMS (DDD) — Jun 5, 2014
3D SYSTEMS CORP
Date: June 5, 2014 · CIK: 0000910638 · Accession: 0000000000-14-028781
AI Filing Summary & Sentiment
Letter
June 5, 2014 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 Fis cal Year Ended December 31, 2013 Filed February 28, 2014 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 to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Stephen Krikorian
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June 5, 2014
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 Fis cal Year Ended December 31, 2013
Filed February 28, 2014
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 to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Stephen Krikorian
Stephen Krikorian
Accounting Branch Chief