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SEC Comment Letter for BLACKBERRY Ltd (BB) (CIK 0001070235) (BB) — Jun 5, 2015

BLACKBERRY Ltd (BB) (CIK 0001070235)
Date: June 5, 2015 · CIK: 0001070235 · Accession: 0000000000-15-030024

Regulatory Compliance Financial Reporting Risk Disclosure

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
June 4, 2015
Author
/s/ Cecilia Blye
Form
UPLOAD
Company
BLACKBERRY Ltd (BB) (CIK 0001070235)

Letter

June 4, 2015 Via E -mail James Yersh Chief Executive Officer Blackberry Limited 2200 University Ave East Waterloo, Ontario Canada N2K 0A7

Re: Blackberry Limited Form 40-F for Fiscal Year Ended February 28, 2015 Filed March 27, 2015 File No. 0-29898

Dear Mr. Yersh :

We refer you to our comment letter dated May 1 5, 2015, regarding business contacts with Sudan and Syria. We have completed our review of this subject matter. 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/ Cecilia Blye

Show Raw Text
June 4, 2015

Via E -mail
James Yersh
Chief Executive Officer
Blackberry Limited
2200 University Ave East
Waterloo, Ontario Canada N2K 0A7

Re: Blackberry Limited
 Form 40-F for Fiscal Year Ended February 28, 2015
 Filed March 27, 2015
 File No. 0-29898

Dear Mr. Yersh :

We refer you to our comment letter dated May 1 5, 2015, regarding business contacts with
Sudan and Syria.  We have completed our review of this subject matter.  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/ Cecilia Blye

Cecilia Blye, Chief
Office of Global Security Risk

cc:  Larry Spirgel
  Assistant Director
 Division of Corporation Finance

  Phil Kurtz
  Deputy GC & Assi stant Corp. Secretary
 Blackberry Limited