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SEC Comment Letter for BLACKBERRY Ltd (BB) (CIK 0001070235) (BB) — Jun 29, 2011

BLACKBERRY Ltd (BB) (CIK 0001070235)
Date: June 29, 2011 · CIK: 0001070235 · Accession: 0000000000-11-039629

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
June 29, 2011
Author
Larry Spirgel
Form
UPLOAD
Company
BLACKBERRY Ltd (BB) (CIK 0001070235)

Letter

June 29, 2011 Mr. Brian Bidulka U.S. Mail and Fax (519- 888-7884) Chief Financial Officer Research In Motion Limited 295 Phillip Street Waterloo, Ontario Canada, N2L 3W8

Re: Research In Motion Limited Form 40- F for the fiscal year ended February 26, 2011 Filed March 29, 2011 File No. 0 -29898

Dear Mr. Bidulka: We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comm ents 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 o f 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 include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
Larry Spirgel
Assistant Director

Show Raw Text
June 29, 2011

Mr. Brian Bidulka  U.S. Mail and Fax (519- 888-7884)
Chief Financial Officer
Research In Motion Limited
295 Phillip Street
Waterloo, Ontario
Canada, N2L 3W8

Re: Research In  Motion Limited
Form 40- F for the fiscal year ended February 26, 2011
Filed March 29, 2011
File No. 0 -29898

Dear Mr. Bidulka:
 We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comm ents 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 o f 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 include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
   Larry Spirgel
Assistant Director