SEC Comment Letter 0000000000-24-003327 to UNIVERSAL TECHNICAL INSTITUTE INC (UTI) (CIK 0001261654) (UTI)
UNIVERSAL TECHNICAL INSTITUTE INC (UTI) (CIK 0001261654)
Date: March 27, 2024 · CIK: 0001261654 · Accession: 0000000000-24-003327
AI Filing Summary & Sentiment
File numbers found in text: 001-31923
Letter
United States securities and exchange commission logo March 27, 2024 Troy Anderson Executive Vice President and Chief Financial Officer Universal Technical Institute, Inc. 4225 East Windrose Drive, Suite 200 Phoenix, AZ 85032 Re:Universal Technical Institute, Inc. Form 10-K for Fiscal Year Ended September 30, 2023 File No. 001-31923 Dear Troy Anderson: We have completed our review of your filings. 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 Trade & Services
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United States securities and exchange commission logo
March 27, 2024
Troy Anderson
Executive Vice President and Chief Financial Officer
Universal Technical Institute, Inc.
4225 East Windrose Drive, Suite 200
Phoenix, AZ 85032
Re:Universal Technical Institute, Inc.
Form 10-K for Fiscal Year Ended September 30, 2023
File No. 001-31923
Dear Troy Anderson:
We have completed our review of your filings. 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 Trade & Services