SEC Comment Letter for UFP INDUSTRIES INC (UFPI) (CIK 0000912767) (UFPI) — Jun 22, 2016

UFP INDUSTRIES INC (UFPI) (CIK 0000912767)
Date: June 22, 2016 · CIK: 0000912767 · Accession: 0000000000-16-081541

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

February 24, 2016

Author

/s/ Melissa N. Rocha

Form

UPLOAD

Company

UFP INDUSTRIES INC (UFPI) (CIK 0000912767)

Letter

Mail Stop 4631 June 22 , 2016 Via E -mail Mr. Michael R. Cole Chief Financial Officer Universal Forest Products, Inc. 2801 East Beltline NE Grand Rapids, MI 49525

Re: Universal Forest Products, Inc. Form 10 -K Filed February 24, 2016 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 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/ Melissa N. Rocha

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Mail Stop 4631
June 22 , 2016

Via E -mail
Mr. Michael R. Cole
Chief Financial Officer
Universal Forest Products, Inc.
2801 East Beltline NE
Grand Rapids, MI 49525

Re: Universal Forest Products, Inc.
  Form 10 -K
Filed February 24, 2016
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  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/ Melissa N. Rocha

Melissa N. Rocha
Senior Assistant Chief  Accountan t
Office of Manufacturing and
Construction

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