SEC Comment Letter for LIFECORE BIOMEDICAL, INC. \DE\ (LFCR) (CIK 0001005286) (LFCR) — Mar 18, 2014
LIFECORE BIOMEDICAL, INC. \DE\ (LFCR) (CIK 0001005286)
Date: March 18, 2014 · CIK: 0001005286 · Accession: 0000000000-14-013469
AI Filing Summary & Sentiment
Reasoning
Letter
March 18, 2014 Via E-mail Mr. Gregory S. Skinner Chief Financial Officer Landec Corporation 3603 Haven Avenue Menlo Park, CA 94025
Re: Landec Corporation Form 10 -K for Fiscal Year Ended May 26, 2013 Filed August 7 , 2013 Definitive Proxy Statement on Schedule 14A Filed August 21, 2013 File No. 0 -27446
Dear Mr. Skinner :
We have completed our review of your filings. 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/ Terence O ’Brien
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March 18, 2014 Via E-mail Mr. Gregory S. Skinner Chief Financial Officer Landec Corporation 3603 Haven Avenue Menlo Park, CA 94025 Re: Landec Corporation Form 10 -K for Fiscal Year Ended May 26, 2013 Filed August 7 , 2013 Definitive Proxy Statement on Schedule 14A Filed August 21, 2013 File No. 0 -27446 Dear Mr. Skinner : We have completed our review of your filings. 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/ Terence O ’Brien Terence O’Brien Accounting Branch Chief