SEC Comment Letter for COMMVAULT SYSTEMS INC (CVLT) (CIK 0001169561) (CVLT) — Jan 24, 2012
COMMVAULT SYSTEMS INC (CVLT) (CIK 0001169561)
Date: Jan. 24, 2012 · CIK: 0001169561 · Accession: 0000000000-12-003929
AI Filing Summary & Sentiment
Reasoning
Letter
January 24, 2011 Via E -mail Louis Miceli Chief Financial Officer CommVault Systems, Inc 2 Crescent Place Oceanport, NJ 07757
Re: Com mVault Systems, Inc. Form 10-K for Fiscal Year Ended March 31, 2011 Filed May 17, 2011 File No. 001 -33026
Dear Mr. Miceli :
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 res ponsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kathleen Collins
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January 24, 2011 Via E -mail Louis Miceli Chief Financial Officer CommVault Systems, Inc 2 Crescent Place Oceanport, NJ 07757 Re: Com mVault Systems, Inc. Form 10-K for Fiscal Year Ended March 31, 2011 Filed May 17, 2011 File No. 001 -33026 Dear Mr. Miceli : 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 res ponsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kathleen Collins Kathleen Collins Accounting Branch Chief