SEC Comment Letter 0000000000-23-012769 to UNIVERSAL DISPLAY CORP \PA\ (OLED) (CIK 0001005284) (OLED)
UNIVERSAL DISPLAY CORP \PA\ (OLED) (CIK 0001005284)
Date: Nov. 21, 2023 · CIK: 0001005284 · Accession: 0000000000-23-012769
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File numbers found in text: 001-12031
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United States securities and exchange commission logo
November 21, 2023
Brian Millard
Chief Financial Officer
Universal Display Corporation
250 Phillips Boulevard
Ewing, New Jersey 08618
Re:Universal Display Corporation
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 23, 2023
File No. 001-12031
Dear Brian Millard:
We have completed 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,
Division of Corporation Finance
Office of Manufacturing