SEC Comment Letter for UNIVERSAL DISPLAY CORP \PA\ (OLED) — Jun 25, 2013

UNIVERSAL DISPLAY CORP \PA\
Date: June 25, 2013 · CIK: 0001005284 · Accession: 0000000000-13-034639

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AI Filing Summary & Sentiment

File numbers found in text: 001-12031

Date

December 31, 2012

Author

/s/ Martin James

Form

UPLOAD

Company

UNIVERSAL DISPLAY CORP \PA\

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE June 25 , 201 3 Via E-mail 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 Fiscal Year Ended December 31, 2012 Filed February 27, 2013 File No.: 001-12031

Dear Mr. Rosenblatt :

We have completed our review of your filing s. 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 resp ect 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 person under the federal securities laws of the United States. We urge all persons who are re sponsible 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 and all applicable rules require.

Sincerely,
/s/ Martin James

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

       DIVISION OF
CORPORATION FINANCE

June 25 , 201 3

Via E-mail
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 Fiscal Year Ended December 31, 2012
Filed February 27, 2013
File No.: 001-12031

Dear Mr. Rosenblatt :

We have completed our review of your filing s.  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 resp ect 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 person under the
federal securities laws of the United States.  We urge all persons who are re sponsible 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 and all applicable rules require.

Sincerely,

        /s/ Martin James

        Martin James
       Senior Assistant Chief Accountant

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