SEC Comment Letter for ROCKWELL AUTOMATION, (ROK) — Mar 7, 2013
ROCKWELL AUTOMATION, INC
Date: March 7, 2013 · CIK: 0001024478 · Accession: 0000000000-13-012439
AI Filing Summary & Sentiment
Letter
March 7 , 2013 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, 2012 Filed November 19 , 201 2 File No . 001 -12383
Dear Mr. Crandall :
We have completed our review of your filing s. 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 includes the information the Securities Exchange Act of 1934 and al l applicable rules require.
Sincerely,
/s/ Martin James
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March 7 , 2013 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, 2012 Filed November 19 , 201 2 File No . 001 -12383 Dear Mr. Crandall : We have completed our review of your filing s. 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 includes the information the Securities Exchange Act of 1934 and al l applicable rules require. Sincerely, /s/ Martin James Martin James Senior Assistant Chief Accountant