SEC Comment Letter for UFP INDUSTRIES INC (UFPI) (CIK 0000912767) (UFPI) — Sep 4, 2015
UFP INDUSTRIES INC (UFPI) (CIK 0000912767)
Date: Sept. 4, 2015 · CIK: 0000912767 · Accession: 0000000000-15-044466
AI Filing Summary & Sentiment
Reasoning
Referenced dates: August 4, 2015
Letter
Mail Stop 4631 September 4, 2015 Via E -mail Mr. Michael R. Cole Chief Financial Officer Universal Forest Products, Inc. 2801 East Beltline NE Grand Rapids, M I 49525
Re: Universal Forest Products, Inc. Form 10-K Filed February 25 , 2015 File No. 0-2268 4
Dear Mr. Cole :
We have review ed your response dated August 27, 2015, and have the following comment .
Please respond to this letter within ten business days by providing the requested information, or advise us as soon as possible when you will respond . If you do not believe our comment appl ies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment , we may have additional comments.
Form 10 -Q for the period ended June 27, 2015
G. Segment Reporting, page 11
1. We have read your response to comment 1 in our letter dated August 4, 2015. Please consider providing clarifying information included in your response in your future disclosures. We note, for example, the penultimate paragraph of your response appears to contain relevant and pertinent information necessary for an enhanced understanding of the change in management/organizational structure.
Mr. Michael R . Cole Universal Forest Products, Inc. September 4, 2015 Page 2
You may contact Jenn Do at (202) 551-3743 or me at (202) 551 -3854 if you have questions regarding comments on the financial statements and related matters.
Sincerely,
/s/ Melissa N. Rocha
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Mail Stop 4631 September 4, 2015 Via E -mail Mr. Michael R. Cole Chief Financial Officer Universal Forest Products, Inc. 2801 East Beltline NE Grand Rapids, M I 49525 Re: Universal Forest Products, Inc. Form 10-K Filed February 25 , 2015 File No. 0-2268 4 Dear Mr. Cole : We have review ed your response dated August 27, 2015, and have the following comment . Please respond to this letter within ten business days by providing the requested information, or advise us as soon as possible when you will respond . If you do not believe our comment appl ies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment , we may have additional comments. Form 10 -Q for the period ended June 27, 2015 G. Segment Reporting, page 11 1. We have read your response to comment 1 in our letter dated August 4, 2015. Please consider providing clarifying information included in your response in your future disclosures. We note, for example, the penultimate paragraph of your response appears to contain relevant and pertinent information necessary for an enhanced understanding of the change in management/organizational structure. Mr. Michael R . Cole Universal Forest Products, Inc. September 4, 2015 Page 2 You may contact Jenn Do at (202) 551-3743 or me at (202) 551 -3854 if you have questions regarding comments on the financial statements and related matters. Sincerely, /s/ Melissa N. Rocha Melissa N. Rocha Senior Assistant C hief Accountant Office of Manufacturing and Construction