SEC Comment Letter for NVIDIA CORP (NVDA) (CIK 0001045810) (NVDA) — May 8, 2019
NVIDIA CORP (NVDA) (CIK 0001045810)
Date: May 8, 2019 · CIK: 0001045810 · Accession: 0000000000-19-008189
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-23985
Letter
May 7, 2019 Colette Kress Chief Financial Officer NVIDIA Corporation 2788 San Tomas Expressway Santa Clara, California 95051 Re:NVIDIA Corporation Form 10-K for the Fiscal Year Ended January 27, 2019 Filed February 21, 2019 File No. 000-23985 Dear Ms. Kress: We have reviewed your filing and have the following comment. In our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended January 27, 2019 Notes to the Consolidated Financial Statements Note 16 - Segment Information , page 70 1.We note your disclosures related to revenues from cryptocurrency-specific product sales in MD&A. Please tell us how you considered separate disclosure of revenues related to all your cryptocurrency related products and services when presenting the disclosures required by ASC 280-10-50-40. Tell us how such revenues are reflected currently in the table on page 72. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameColette Kress Comapany NameNVIDIA Corporation May 7, 2019 Page 2 FirstName LastName Colette Kress NVIDIA Corporation May 7, 2019 Page 2 You may contact Tara Harkins at (202) 551-3639 or Lynn Dicker, Senior Accountant, at (202) 551-3616 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery
Show Raw Text
May 7, 2019
Colette Kress
Chief Financial Officer
NVIDIA Corporation
2788 San Tomas Expressway
Santa Clara, California 95051
Re:NVIDIA Corporation
Form 10-K for the Fiscal Year Ended January 27, 2019
Filed February 21, 2019
File No. 000-23985
Dear Ms. Kress:
We have reviewed your filing and have the following comment. In our comments, we
may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended January 27, 2019
Notes to the Consolidated Financial Statements
Note 16 - Segment Information , page 70
1.We note your disclosures related to revenues from cryptocurrency-specific product sales
in MD&A. Please tell us how you considered separate disclosure of revenues related to
all your cryptocurrency related products and services when presenting the disclosures
required by ASC 280-10-50-40. Tell us how such revenues are reflected currently in the
table on page 72.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
FirstName LastNameColette Kress
Comapany NameNVIDIA Corporation
May 7, 2019 Page 2
FirstName LastName
Colette Kress
NVIDIA Corporation
May 7, 2019
Page 2
You may contact Tara Harkins at (202) 551-3639 or Lynn Dicker, Senior Accountant, at
(202) 551-3616 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery