SEC Comment Letter for JAKKS PACIFIC INC (JAKK) (CIK 0001009829) (JAKK) — Nov 1, 2012
JAKKS PACIFIC INC (JAKK) (CIK 0001009829)
Date: Nov. 1, 2012 · CIK: 0001009829 · Accession: 0000000000-12-060107
AI Filing Summary & Sentiment
Letter
November 1, 2012 Via E -Mail Mr. Joel M. Bennett Chief Financial Officer JAKKS Pacific, Inc. 22619 Pacific Coast Highway Malibu, California 90265
Re: JAKKS Pacific, Inc. Form 10-K for the Year Ended December 31, 2011 Filed March 15, 2012 Form 10 -Q for the Quarter Ended June 30, 2012 Filed August 7, 2012 File No. 001 -35448
Dear Mr. Bennett :
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 a ll applicable rules require.
Sincerely,
/s/ Linda Cvrkel
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November 1, 2012 Via E -Mail Mr. Joel M. Bennett Chief Financial Officer JAKKS Pacific, Inc. 22619 Pacific Coast Highway Malibu, California 90265 Re: JAKKS Pacific, Inc. Form 10-K for the Year Ended December 31, 2011 Filed March 15, 2012 Form 10 -Q for the Quarter Ended June 30, 2012 Filed August 7, 2012 File No. 001 -35448 Dear Mr. Bennett : 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 a ll applicable rules require. Sincerely, /s/ Linda Cvrkel Linda Cvrkel Branch Chief