SEC Comment Letter for UFP INDUSTRIES INC (UFPI) (CIK 0000912767) (UFPI) — Apr 18, 2013
UFP INDUSTRIES INC (UFPI) (CIK 0000912767)
Date: April 18, 2013 · CIK: 0000912767 · Accession: 0000000000-13-020999
AI Filing Summary & Sentiment
Reasoning
Letter
April 18, 2013 Via E -mail 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 Filed February 26, 2013 File No. 0 -22684
Dear Mr. Cole:
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 United States. We urge all persons who are res ponsible 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/ Terence O ’Brien
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April 18, 2013 Via E -mail 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 Filed February 26, 2013 File No. 0 -22684 Dear Mr. Cole: 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 United States. We urge all persons who are res ponsible 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/ Terence O ’Brien Terence O’Brien Branch Chief