SEC Comment Letter for UNIVERSAL DISPLAY CORP \PA\ (OLED) — Jun 28, 2010

UNIVERSAL DISPLAY CORP \PA\
Date: June 28, 2010 · CIK: 0001005284 · Accession: 0000000000-10-036304

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AI Filing Summary & Sentiment

File numbers found in text: 001-12031

Date

June 28, 2010

Author

Not clearly detected

Form

UPLOAD

Company

UNIVERSAL DISPLAY CORP \PA\

Letter

Re: Universal Display Corporation Form 10-K for the fiscal year ended December 31, 2009 Filed March 15, 2010 File No. 001-12031 Dear Mr. Rosenblatt: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely,

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549

DIVISION OF CORPORATION FINANCE

June 28, 2010 Via U.S. Mail and Facsimile

Sidney D. Rosenblatt Executive Vice President, Chief Financial Officer, Treasurer and Secretary Universal Display Corporation 375 Phillips Boulevard Ewing, NJ 08618

Daniel Morris Special Counsel cc (via fax): Justin W. Chairman, Esq. Morgan, Lewis & Bockius LLP

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

        June 28, 2010
 Via U.S. Mail and Facsimile

 Sidney D. Rosenblatt Executive Vice President, Chief Financial Officer, Treasurer and Secretary Universal Display Corporation 375 Phillips Boulevard Ewing, NJ 08618

Re: Universal Display Corporation
 Form 10-K for the fiscal year ended December 31, 2009
Filed March 15, 2010
 File No. 001-12031
 Dear Mr. Rosenblatt:
 We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely,

Daniel Morris Special Counsel
cc (via fax): Justin W. Chairman, Esq.   Morgan, Lewis & Bockius LLP

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