SEC Comment Letter for RESMED INC (RMD, RSMDF) (CIK 0000943819) (RMD) — Feb 26, 2021
RESMED INC (RMD, RSMDF) (CIK 0000943819)
Date: Feb. 26, 2021 · CIK: 0000943819 · Accession: 0000000000-21-002318
AI Filing Summary & Sentiment
File numbers found in text: 001-15317
Letter
United States securities and exchange commission logo February 26, 2021 Brett Sandercock Chief Financial Officer ResMed Inc. 9001 Spectrum Center Blvd. San Diego, CA 92123 Re:ResMed Inc. Form 10-K for the Fiscal Year Ended June 30, 2020 File No. 001-15317 Filed August 13, 2020 Dear Mr. Sandercock: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 applies 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-K for the Fiscal Year Ended June 30, 2020 Item 15 - Exhibits and Consolidated Financial Statement Schedules, page 89 1.We note that there was no consent provided in Exhibit 23.1 as indicated. Please amend to file a consent signed by your independent registered certified public accounting firm. Refer to Item 601(b)(23)(i) of Regulation S-K. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameBrett Sandercock Comapany NameResMed Inc. February 26, 2021 Page 2 FirstName LastName Brett Sandercock ResMed Inc. February 26, 2021 Page 2 You may contact David Burton at (202) 551-3626 or Lynn Dicker, Senior Accountant, at (202) 551-3616 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
Show Raw Text
United States securities and exchange commission logo
February 26, 2021
Brett Sandercock
Chief Financial Officer
ResMed Inc.
9001 Spectrum Center Blvd.
San Diego, CA 92123
Re:ResMed Inc.
Form 10-K for the Fiscal Year Ended June 30, 2020
File No. 001-15317
Filed August 13, 2020
Dear Mr. Sandercock:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
Please respond to this comment 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 applies 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-K for the Fiscal Year Ended June 30, 2020
Item 15 - Exhibits and Consolidated Financial Statement Schedules, page 89
1.We note that there was no consent provided in Exhibit 23.1 as indicated. Please amend to
file a consent signed by your independent registered certified public accounting firm.
Refer to Item 601(b)(23)(i) of Regulation S-K.
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
FirstName LastNameBrett Sandercock
Comapany NameResMed Inc.
February 26, 2021 Page 2
FirstName LastName
Brett Sandercock
ResMed Inc.
February 26, 2021
Page 2
You may contact David Burton at (202) 551-3626 or Lynn Dicker, Senior Accountant, at
(202) 551-3616 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences