SEC Comment Letter for ALIGN TECHNOLOGY (ALGN) — Aug 29, 2013
ALIGN TECHNOLOGY INC
Date: Aug. 29, 2013 · CIK: 0001097149 · Accession: 0000000000-13-047706
AI Filing Summary & Sentiment
File numbers found in text: 000-32259
Letter
August 29, 2013 Via E -mail Roger George Interim Chief Financial Officer Align Technology, Inc. 2560 Orchard Parkway San Jose, California 95131
Re: Align Technology, Inc. Form 10-K for the Fiscal Y ear Ended December 31, 2012 Filed March 1 , 2013 File No. 000-32259
Dear Mr . George :
We have completed our review of your filings. 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 filings 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 filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Martin James
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August 29, 2013 Via E -mail Roger George Interim Chief Financial Officer Align Technology, Inc. 2560 Orchard Parkway San Jose, California 95131 Re: Align Technology, Inc. Form 10-K for the Fiscal Y ear Ended December 31, 2012 Filed March 1 , 2013 File No. 000-32259 Dear Mr . George : We have completed our review of your filings. 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 filings 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 filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Martin James Martin James Senior Assistant Chief Accountant