SEC Comment Letter for DICK'S SPORTING GOODS, INC. (DKS) (CIK 0001089063) (DKS) — Nov 19, 2014
DICK'S SPORTING GOODS, INC. (DKS) (CIK 0001089063)
Date: Nov. 19, 2014 · CIK: 0001089063 · Accession: 0000000000-14-058443
AI Filing Summary & Sentiment
Reasoning
Letter
November 1 9, 2014 Via E -mail Andre J. Hawaux Executive Vice President – Finance, Administration and Chief Financial Officer Dick’s Sporting Goods, Inc. 345 Court Street Coraopolis, Pennsylvania 15108
Re: Dick’s Sporting Goods, Inc. Form 10-K for the Fiscal Year Ended February 1, 2014 Filed March 28, 2014 File No. 1-31463
Dear Mr. Hawaux :
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 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/ Jennifer Thompson
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November 1 9, 2014 Via E -mail Andre J. Hawaux Executive Vice President – Finance, Administration and Chief Financial Officer Dick’s Sporting Goods, Inc. 345 Court Street Coraopolis, Pennsylvania 15108 Re: Dick’s Sporting Goods, Inc. Form 10-K for the Fiscal Year Ended February 1, 2014 Filed March 28, 2014 File No. 1-31463 Dear Mr. Hawaux : 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 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/ Jennifer Thompson Jennifer Thompson Accounting Branch Chief