SEC Comment Letter for ROCKWELL AUTOMATION, INC (ROK) (CIK 0001024478) (ROK) — Apr 4, 2012
ROCKWELL AUTOMATION, INC (ROK) (CIK 0001024478)
Date: April 4, 2012 · CIK: 0001024478 · Accession: 0000000000-12-017238
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-12383
Letter
April 4, 2012 Via E-mail Theodore D. Crandall Senior Vice President and Chief Financial Officer Rockwell Automation, Inc. 1201 South Second Street Milwaukee, Wisconsin 53204
Re: Rockwell Automation, Inc. Form 10-K for the fiscal year ended September 30, 2011 Filed November 14, 2011 File No. 001-12383
Dear Mr. Crandall: 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/ Kevin L. Vaughn
Kevin L. Vaughn Accounting Branch Chief
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April 4, 2012 Via E-mail Theodore D. Crandall Senior Vice President and Chief Financial Officer Rockwell Automation, Inc. 1201 South Second Street Milwaukee, Wisconsin 53204 Re: Rockwell Automation, Inc. Form 10-K for the fiscal year ended September 30, 2011 Filed November 14, 2011 File No. 001-12383 Dear Mr. Crandall: 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/ Kevin L. Vaughn Kevin L. Vaughn Accounting Branch Chief