SEC Comment Letter for LIFECORE BIOMEDICAL, INC. \DE\ (LFCR) (CIK 0001005286) (LFCR) — Mar 8, 2018
LIFECORE BIOMEDICAL, INC. \DE\ (LFCR) (CIK 0001005286)
Date: March 8, 2018 · CIK: 0001005286 · Accession: 0000000000-18-007310
AI Filing Summary & Sentiment
Reasoning
Letter
March 8, 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 issued a comment to you on the above captioned filing on February 16, 2018 . As of the date of this letter, this comment remain s outstanding and unresolved. We expect you to provide a complet e, substantive response to this comment by March 22, 2018.
If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resol ve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating to the review of you r filing, consistent with the staff’s decision to publicly release comment and response letters relating to disclosure filings it has reviewed.
Please contact Tracie Mariner, Staff Accountant, at (202) 551 -3744, Jeanne Baker, Assistant Chief Accountant , at (202) 551 -3691, or me at (202) 551 -3355 with any questions.
Sincerely,
/s/ Terence O ’Brien
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March 8, 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 issued a comment to you on the above captioned filing on February 16, 2018 . As of
the date of this letter, this comment remain s outstanding and unresolved. We expect you to
provide a complet e, substantive response to this comment by March 22, 2018.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resol ve material outstanding comments and complete our
review of your filing and your disclosure. Among other things, we may decide to release
publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating
to the review of you r filing, consistent with the staff’s decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Tracie Mariner, Staff Accountant, at (202) 551 -3744, Jeanne Baker,
Assistant Chief Accountant , at (202) 551 -3691, or me at (202) 551 -3355 with any questions.
Sincerely,
/s/ Terence O ’Brien
Terence O’Brien
Branch Chief
Office of Manufacturing and
Construction