SEC Comment Letter for NOV Inc. (NOV) (CIK 0001021860) (NOV) — Jul 8, 2011
NOV Inc. (NOV) (CIK 0001021860)
Date: July 8, 2011 · CIK: 0001021860 · Accession: 0000000000-11-041583
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-12317
Letter
July 8, 2011 Via Email Clay C. Williams Executive Vice President and Chief Financial Officer National Oilwell Varco, Inc. 7909 Park Circle Drive Houston, Texas 77036-6565 Re: National Oilwell Varco, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 23, 2011 File No. 001-12317
Dear Mr. Williams: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ Ethan Horowitz Ethan Horowitz Accounting Branch Chief
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July 8, 2011 Via Email Clay C. Williams Executive Vice President and Chief Financial Officer National Oilwell Varco, Inc. 7909 Park Circle Drive Houston, Texas 77036-6565 Re: National Oilwell Varco, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 23, 2011 File No. 001-12317 Dear Mr. Williams: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Ethan Horowitz Ethan Horowitz Accounting Branch Chief