SEC Comment Letter for UNIVERSAL DISPLAY CORP \PA\ (OLED) — Jun 18, 2012
UNIVERSAL DISPLAY CORP \PA\
Date: June 18, 2012 · CIK: 0001005284 · Accession: 0000000000-12-031708
AI Filing Summary & Sentiment
Letter
June 18, 2012 Via E -mail Steven V. Abramson President and Chief Executive Officer Universal Display Corporation 375 Phillips Boulevard Ewing, NJ 08618
Re: Universal Display Corporation Form 10-K for Fiscal Year Ended December 31, 2011 Filed February 28 , 2012 File No. 001 -12031
Dear Mr. Abramson :
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 Un ited 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Amanda Ravitz
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June 18, 2012 Via E -mail Steven V. Abramson President and Chief Executive Officer Universal Display Corporation 375 Phillips Boulevard Ewing, NJ 08618 Re: Universal Display Corporation Form 10-K for Fiscal Year Ended December 31, 2011 Filed February 28 , 2012 File No. 001 -12031 Dear Mr. Abramson : 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 Un ited 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Amanda Ravitz Amanda Ravitz Assistant Director cc (via E -mail): Justin W. Chairman, Esq. - Morgan, Lewis & Bockius LLP