SEC Comment Letter for UNIVERSAL DISPLAY CORP \PA\ (OLED) — Jul 21, 2016
UNIVERSAL DISPLAY CORP \PA\
Date: July 21, 2016 · CIK: 0001005284 · Accession: 0000000000-16-085330
AI Filing Summary & Sentiment
Letter
Mail Stop 3030 July 21 , 2016 Via E -mail Sidney D. Rosenblatt Executive Vice President and Chief Financial Officer Universal Display Corporation 375 Phillips Boulevard Ewing, New Jersey 08618
RE: Universal Display Corporation Form 10 -K for Fiscal Year Ended December 31, 2015 Filed February 25, 2016 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 respect 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 responsible 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/ Kevin J. Kuhar
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Mail Stop 3030 July 21 , 2016 Via E -mail Sidney D. Rosenblatt Executive Vice President and Chief Financial Officer Universal Display Corporation 375 Phillips Boulevard Ewing, New Jersey 08618 RE: Universal Display Corporation Form 10 -K for Fiscal Year Ended December 31, 2015 Filed February 25, 2016 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 respect 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 responsible 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/ Kevin J. Kuhar Kevin J. Kuhar Accounting Branch Chief Office of Electronics and Machinery