SEC Comment Letter for UNIVERSAL DISPLAY CORP \PA\ (OLED) — Apr 28, 2011

UNIVERSAL DISPLAY CORP \PA\
Date: April 28, 2011 · CIK: 0001005284 · Accession: 0000000000-11-026518

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File numbers found in text: 001-12031

Date

April 28, 2011

Author

Not clearly detected

Form

UPLOAD

Company

UNIVERSAL DISPLAY CORP \PA\

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE April 28, 2011 Mr. Sidney D. Rosenblatt Chief Financial Officer Universal Display Corporation 375 Phillips Boulevard Ewing, New Jersey 08618 Re: Universal Display Corporation Form 10-K for the Year Ended December 31, 2010 Filed March 16, 2011 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, Kevin L. Vaughn A c c o u n t i n g B r a n c h C h i e f

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

       DIVISION OF
CORPORATION FINANCE

April 28, 2011
 Mr. Sidney D. Rosenblatt Chief Financial Officer Universal Display Corporation 375 Phillips Boulevard  Ewing, New Jersey 08618
 Re: Universal Display Corporation
Form 10-K for the Year Ended December 31, 2010 Filed March 16, 2011
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,
                                  Kevin L. Vaughn        A c c o u n t i n g  B r a n c h  C h i e f

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