SEC Comment Letter for ALIGN TECHNOLOGY (ALGN) — May 17, 2016
ALIGN TECHNOLOGY INC
Date: May 17, 2016 · CIK: 0001097149 · Accession: 0000000000-16-076683
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-32259
Letter
Mail Stop 3030 May 16, 2016 Joseph M. Hogan President and Chief Executive Officer Align Technology, Inc. 2560 Orchard Parkway San Jose, CA 95131
Re: Align Technology , Inc. Form 10-K for the fis cal year ended December 31, 2015 Filed February 25, 2016 File No. 000-32259
Dear Mr. Hogan :
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/ Tim Buchmi ller for
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Mail Stop 3030 May 16, 2016 Joseph M. Hogan President and Chief Executive Officer Align Technology, Inc. 2560 Orchard Parkway San Jose, CA 95131 Re: Align Technology , Inc. Form 10-K for the fis cal year ended December 31, 2015 Filed February 25, 2016 File No. 000-32259 Dear Mr. Hogan : 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/ Tim Buchmi ller for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Chris Fennell , Esq. Wilson Sonsini Goodrich & Rosati