SEC Comment Letter for UNIVERSAL DISPLAY CORP \PA\ (OLED) — Jul 28, 2017
UNIVERSAL DISPLAY CORP \PA\
Date: July 28, 2017 · CIK: 0001005284 · Accession: 0000000000-17-026577
AI Filing Summary & Sentiment
Letter
Mail Stop 3030 July 27 , 2017 Steven V. Abramson Chief Executive Officer Universal Display Corporation 375 Phillips Boulevard Ewing, New Jersey 08618
Re: Universal Display Corporation Form 10 -K for Fiscal Year E nded December 31, 2016 Filed February 23 , 2017 File No. 00 1-12031
Dear Mr. Abramson :
We have comp leted our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
/s/ Russell Mancuso
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Mail Stop 3030 July 27 , 2017 Steven V. Abramson Chief Executive Officer Universal Display Corporation 375 Phillips Boulevard Ewing, New Jersey 08618 Re: Universal Display Corporation Form 10 -K for Fiscal Year E nded December 31, 2016 Filed February 23 , 2017 File No. 00 1-12031 Dear Mr. Abramson : We have comp leted our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, /s/ Russell Mancuso Russell Mancuso Branch Chief Office of Electronics and Machinery cc: Justin W. Chairman , Esq. Morgan, Lewis & Bockius LLP