SEC Comment Letter for COMMVAULT SYSTEMS INC (CVLT) (CIK 0001169561) (CVLT) — Jan 27, 2014
COMMVAULT SYSTEMS INC (CVLT) (CIK 0001169561)
Date: Jan. 27, 2014 · CIK: 0001169561 · Accession: 0000000000-14-004113
AI Filing Summary & Sentiment
Reasoning
Letter
January 27, 2014 Via E -mail Mr. Brian Carolan Chief Financial Officer CommVault Systems, Inc. 2 Crescent Place Oceanport, NJ 07757
Re: CommVault Systems, Inc. Form 10-K for the Fiscal Year Ended March 31, 201 3 Filed May 14, 2013 File No. 001 -33026
Dear Mr. Carolan :
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 u rge 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/ Patrick Gilmore
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January 27, 2014 Via E -mail Mr. Brian Carolan Chief Financial Officer CommVault Systems, Inc. 2 Crescent Place Oceanport, NJ 07757 Re: CommVault Systems, Inc. Form 10-K for the Fiscal Year Ended March 31, 201 3 Filed May 14, 2013 File No. 001 -33026 Dear Mr. Carolan : 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 u rge 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/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief