SEC Comment Letter for UFP INDUSTRIES INC (UFPI) (CIK 0000912767) (UFPI) — Nov 4, 2009
UFP INDUSTRIES INC (UFPI) (CIK 0000912767)
Date: Nov. 4, 2009 · CIK: 0000912767 · Accession: 0000000000-09-062340
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
November 4, 2009
By U.S. mail and facsimile to (616) 364-5558
Mr. Michael R. Cole, Chief Financial Officer Universal Forest Products, Inc. 2801 East Beltline, N.E. Grand Rapids, MI 49525
RE: Universal Forest Products, Inc.
Form 10-K for the fiscal ye ar ended December 27, 2008
File No. 0-22684
Dear Mr. Cole: We have completed our review of your Form 10-K and related filings and have no further
comments at this time.
Sincerely,
Terence O’Brien Branch Chief