SEC Comment Letter for BANK OF MONTREAL (BMO) — Nov 30, 2012
BANK OF MONTREAL /CAN/ (BMO, BERZ, BNKD, BNKU, BULZ, CARD, CARU, DULL, FLYD, FLYU, FNGD, FNGO, FNGS, FNGU, GDXD, GDXU, JETD) (CIK 0000927971)
Date: Nov. 30, 2012 · CIK: 0000927971 · Accession: 0000000000-12-064758
AI Filing Summary & Sentiment
Reasoning
Letter
November 30, 2012 Via E -mail Thomas E. Flynn Chief Financial Officer Bank of Montreal 100 King Street West 1 First Canadian Place Toronto, Ontario Canada, M5X 1A1
Re: Bank of Montreal Form 40-F for the Fiscal Year Ended October 31, 2011 Filed December 6, 2011 Form 6 -K Filed August 28, 2012 File No. 001 -13354
Dear Mr. Thomas E. Flynn:
We have completed our review of your filings . 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any pers on 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 an d all applicable rules require.
Sincerely,
/s/ Kevin W. Vaughn for
Show Raw Text
November 30, 2012 Via E -mail Thomas E. Flynn Chief Financial Officer Bank of Montreal 100 King Street West 1 First Canadian Place Toronto, Ontario Canada, M5X 1A1 Re: Bank of Montreal Form 40-F for the Fiscal Year Ended October 31, 2011 Filed December 6, 2011 Form 6 -K Filed August 28, 2012 File No. 001 -13354 Dear Mr. Thomas E. Flynn: We have completed our review of your filings . 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any pers on 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 an d all applicable rules require. Sincerely, /s/ Kevin W. Vaughn for Stephanie J. Ciboroski Senior Assistant Chief Accountant