SEC Comment Letter for Meta Platforms, (META) — May 21, 2013
Meta Platforms, Inc.
Date: May 21, 2013 · CIK: 0001326801 · Accession: 0000000000-13-027901
AI Filing Summary & Sentiment
Letter
May 21 , 2013 Via E -mail Mr. David Ebersman Chief Financial Officer Facebook, Inc. 1601 Willow Road Menlo Park, CA 94025
Re: Facebook, Inc. Form 10 -K for Fiscal Year Ended December 31, 2012 Filed February 1, 2013 File No. 001 -35551
Dear Mr. Ebersman :
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 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/ Kathleen Collins
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May 21 , 2013 Via E -mail Mr. David Ebersman Chief Financial Officer Facebook, Inc. 1601 Willow Road Menlo Park, CA 94025 Re: Facebook, Inc. Form 10 -K for Fiscal Year Ended December 31, 2012 Filed February 1, 2013 File No. 001 -35551 Dear Mr. Ebersman : 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 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/ Kathleen Collins Kathleen Collins Accounting Branch Chief