SEC Comment Letter for Huron Consulting Group Inc. (HURN) (CIK 0001289848) (HURN) — Jul 20, 2015
Huron Consulting Group Inc. (HURN) (CIK 0001289848)
Date: July 20, 2015 · CIK: 0001289848 · Accession: 0000000000-15-037567
AI Filing Summary & Sentiment
File numbers found in text: 001-50976
Letter
July 20 , 2015 Via E -mail Mr. C. Mark Hussey Executive Vice President, Chief Operating Officer, Chief Financial Officer , and Treasurer Huron Consulting Group, Inc. 550 West Van Buren Street Chicago, Illinois 60607
Re: Huron Consulting Group, Inc. Form 10-K Filed February 24, 2015 File No. 001-50976
Dear Mr. Hussey :
We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten busine ss days by providing the requested information or advis e us as soon a s possible when you will respond. If you do not believe our comment appl ies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10 -K for the fisca l year ended December 31, 2014
Notes to consolidated financial statements, page F -7
5. Financing arrangements, page F -18
1. We note that you have long -term debt. Please tell why a debt maturities schedule was not provided in the notes to the consolidated financial statements. Reference is made to ASC 470-10-50-1.
We urge 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 a nd all applicable Exchange Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
Mr. Hussey Huron Consulting Group, Inc. July 20 , 2015 Page 2
In responding to our comment, please provide a written statement from the company acknowledging that:
the company is responsible for the adequacy and accuracy of the disclosure in the filing;
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to 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.
You may contact Peter McPhun , Staff Accountant , at 202-551-3581 or me at 202-551- 3629 with any questions.
Sincerely,
/s/ Kevin Woody
Show Raw Text
July 20 , 2015 Via E -mail Mr. C. Mark Hussey Executive Vice President, Chief Operating Officer, Chief Financial Officer , and Treasurer Huron Consulting Group, Inc. 550 West Van Buren Street Chicago, Illinois 60607 Re: Huron Consulting Group, Inc. Form 10-K Filed February 24, 2015 File No. 001-50976 Dear Mr. Hussey : We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten busine ss days by providing the requested information or advis e us as soon a s possible when you will respond. If you do not believe our comment appl ies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10 -K for the fisca l year ended December 31, 2014 Notes to consolidated financial statements, page F -7 5. Financing arrangements, page F -18 1. We note that you have long -term debt. Please tell why a debt maturities schedule was not provided in the notes to the consolidated financial statements. Reference is made to ASC 470-10-50-1. We urge 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 a nd all applicable Exchange Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. Mr. Hussey Huron Consulting Group, Inc. July 20 , 2015 Page 2 In responding to our comment, please provide a written statement from the company acknowledging that: the company is responsible for the adequacy and accuracy of the disclosure in the filing; staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to 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. You may contact Peter McPhun , Staff Accountant , at 202-551-3581 or me at 202-551- 3629 with any questions. Sincerely, /s/ Kevin Woody Mr. Kevin Woody Branch Chief