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SEC Comment Letter for BLACKBERRY Ltd (BB) (CIK 0001070235) (BB) — Aug 7, 2012

BLACKBERRY Ltd (BB) (CIK 0001070235)
Date: Aug. 7, 2012 · CIK: 0001070235 · Accession: 0000000000-12-042420

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
August 7, 2012
Author
/s/ Robert S. Littlepage for
Form
UPLOAD
Company
BLACKBERRY Ltd (BB) (CIK 0001070235)

Letter

August 7, 2012 Via E -mail Mr. Brian Bidulka 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 March 3, 2012 Filed April 9, 2012 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 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 include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Robert S. Littlepage for

Show Raw Text
August 7, 2012
Via E -mail
Mr. Brian Bidulka
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 March 3, 2012
Filed April 9, 2012
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 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 include  the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

/s/ Robert S. Littlepage  for

Larry Spirgel
Assistant Director