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SEC Company Response from UBS AG (AMUB, BDCX, BDCZ, CEFD, HDLB, IFED, IWDL, IWFL, IWML, MLPB, MLPR, MTUL, MVRL, PFFL, QULL, SCDL) (CIK 0001114446) (AMUB) — Aug 23, 2011

UBS AG (AMUB, BDCX, BDCZ, CEFD, HDLB, IFED, IWDL, IWFL, IWML, MLPB, MLPR, MTUL, MVRL, PFFL, QULL, SCDL) (CIK 0001114446)
Date: Aug. 23, 2011 · CIK: 0001114446 · Accession: 0000950123-11-079413

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Referenced dates: August 22, 2011

Date
August 23, 2011
Author
Louis Eber
Form
CORRESP
Company
UBS AG (AMUB, BDCX, BDCZ, CEFD, HDLB, IFED, IWDL, IWFL, IWML, MLPB, MLPR, MTUL, MVRL, PFFL, QULL, SCDL) (CIK 0001114446)

Letter

Division of Corporation Finance Washington, DC 20549 August 23, 2011 Re: UBS AG Form 20-F for the fiscal year ended December 31, 2010 Form 6-K furnished July 26, 2011

Dear Ms. Hunsaker:

We have received your letter dated August 22, 2011, outlining comments from your office with respect to certain accounting and other issues raised by the captioned filings of UBS AG.

We are working diligently on preparing written responses to the several issues raised, including supplemental materials to be provided to the Commission. We expect that this process will take more than the ten business days within which you have requested a response, because of the need to discuss the issues, and the commitments as to future disclosure that the SEC is requesting us to make, internally among numerous senior members of management, as well as our Disclosure Committee.

We expect to be in a position to supply our full response to your comments by September 16, 2011.

Please contact us if you have any concerns about this.

Very truly yours,
Louis Eber

Show Raw Text
CORRESP
1
filename1.htm

Correspondence

UBS AG

Postfach

CH-8098 Zurich

Tel +41-44-234 11 11

www.ubs.com

Ms. Stephanie L. Hunsaker

Senior Assistant Chief Accountant

Division of Corporation Finance

US Securities and Exchange Commission

Washington, DC 20549

August 23, 2011

Re: UBS AG Form 20-F for the fiscal
year ended December 31, 2010

Form 6-K
furnished July 26, 2011

Dear Ms. Hunsaker:

We have received your letter dated
August 22, 2011, outlining comments from your office with respect to
certain accounting and other issues raised by the captioned filings of UBS AG.

We are working diligently on preparing
written responses to the several issues raised, including supplemental
materials to be provided to the Commission. We expect that this process will
take more than the ten business days within which you have requested a
response, because of the need to discuss the issues, and the commitments as to
future disclosure that the SEC is requesting us to make, internally among
numerous senior members of management, as well as our Disclosure Committee.

We expect to be in a position to supply
our full response to your comments by September 16, 2011.

Please contact us if you have any
concerns about this.

Very truly yours,

Louis Eber

Group Managing
Director

  Sarah Starkweather

Director