SEC Comment Letter for CALAVO GROWERS INC (CVGW) (CIK 0001133470) (CVGW) — Apr 24, 2020
CALAVO GROWERS INC (CVGW) (CIK 0001133470)
Date: April 24, 2020 · CIK: 0001133470 · Accession: 0000000000-20-003522
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File numbers found in text: 000-33385
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April 24, 2020
Joel Silva
Corporate Controller
CALAVO GROWERS INC
1141-A Cummings Road
Santa Paula, CA 93060
Re:CALAVO GROWERS INC
Form 10-K for the Fiscal Year Ended October 31, 2019
Filed December 19, 2019
Form 8-K Filed December 20, 2019
File No. 000-33385
Dear Mr. Silva:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences