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
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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