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
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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