SEC Comment Letter for AMDOCS LTD (DOX) (CIK 0001062579) (DOX) — Apr 14, 2014
AMDOCS LTD (DOX) (CIK 0001062579)
Date: April 14, 2014 · CIK: 0001062579 · Accession: 0000000000-14-018696
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April 14, 2014 Via E -mail Tamar Rapaport -Dagim Chief Financial Officer Amdocs Limited 1390 Timberlake Manor Parkway Chesterfield, MO 63017 Re: Amdocs Limited Form 20-F for the Fiscal Year Ended September 30, 2013 Filed December 9, 2013 File No. 00 1-14840 Dear Ms. Rapaport -Dagim : We have completed our review of your filing. 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 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 to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief