SEC Comment Letter for LIFECORE BIOMEDICAL, INC. \DE\ (LFCR) (CIK 0001005286) (LFCR) — Feb 16, 2018
LIFECORE BIOMEDICAL, INC. \DE\ (LFCR) (CIK 0001005286)
Date: Feb. 16, 2018 · CIK: 0001005286 · Accession: 0000000000-18-005421
AI Filing Summary & Sentiment
Reasoning
Letter
February 16, 2018 Mail Stop 4631 Via E -mail Gregory S. Skinner Vice President Landec Corporation 3603 Haven Avenue Menlo Park, CA 94025
Re: Landec Corporation Form 10-K/A for Fiscal Year Ended May 28, 2017 Filed August 15, 2017 File No. 0-27446
Dear Mr. Skinner:
We have reviewed your filing an d have the following comment s. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to these comments within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10 -K/A for Fiscal Year Ended May 28, 2017
Pursuant to Rule 12b -15 of Regulation 12B, amendments filed pursuant to this section must set forth the complete text of each item as amended. I n the explanatory note of your amended filing, you state that this amendment was filed to correct a typographical e rror in the date of the Opinion. A ccordingly, the entirety of Item 8 for which the Opinion i s a part, inclusive of a full set of financial statements and accompanying notes, must be in cluded in your amended filing. Please file an amended filing that co mplies with the cited guidance. P lease also include appropriately revised certifications.
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.
Gregory S. Skinner Landec Corporation February 16, 2018 Page 2
You may contact Tracie Mariner , Senior Staff Accountant , at (202) 551 -3744 , or Jeanne Baker, Assistant Chief Accountant, at (202) 551 -3691, if you have questions regarding comments on the financial s tatements and related matters. You may contact me at (2 02) 551- 3355 with any other questions.
Sincere ly,
/s/ Terence O ’Brien
Terence O’Brien Branch Chief Office of Manufacturing and Construction
Show Raw Text
February 16, 2018 Mail Stop 4631 Via E -mail Gregory S. Skinner Vice President Landec Corporation 3603 Haven Avenue Menlo Park, CA 94025 Re: Landec Corporation Form 10-K/A for Fiscal Year Ended May 28, 2017 Filed August 15, 2017 File No. 0-27446 Dear Mr. Skinner: We have reviewed your filing an d have the following comment s. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10 -K/A for Fiscal Year Ended May 28, 2017 Pursuant to Rule 12b -15 of Regulation 12B, amendments filed pursuant to this section must set forth the complete text of each item as amended. I n the explanatory note of your amended filing, you state that this amendment was filed to correct a typographical e rror in the date of the Opinion. A ccordingly, the entirety of Item 8 for which the Opinion i s a part, inclusive of a full set of financial statements and accompanying notes, must be in cluded in your amended filing. Please file an amended filing that co mplies with the cited guidance. P lease also include appropriately revised certifications. 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. Gregory S. Skinner Landec Corporation February 16, 2018 Page 2 You may contact Tracie Mariner , Senior Staff Accountant , at (202) 551 -3744 , or Jeanne Baker, Assistant Chief Accountant, at (202) 551 -3691, if you have questions regarding comments on the financial s tatements and related matters. You may contact me at (2 02) 551- 3355 with any other questions. Sincere ly, /s/ Terence O ’Brien Terence O’Brien Branch Chief Office of Manufacturing and Construction