SEC Comment Letter for Meta Platforms, (META) — Oct 21, 2015
Meta Platforms, Inc.
Date: Oct. 21, 2015 · CIK: 0001326801 · Accession: 0000000000-15-050854
AI Filing Summary & Sentiment
Letter
Mail Stop 4561 October 21, 2015 Mr. David M. Wehner Chief Financial Officer Facebook, Inc. 1601 Willow Road Menlo Park, CA 94025
Re: Facebook, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2014 Filed January 29, 2015 Definitive Proxy Statement on Schedule 14A Filed April 24, 2015 File No. 001 -35551
Dear Mr. Wehner :
We have completed our review of your filing s. 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 s 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 p ersons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Craig D. Wilson
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Mail Stop 4561 October 21, 2015 Mr. David M. Wehner Chief Financial Officer Facebook, Inc. 1601 Willow Road Menlo Park, CA 94025 Re: Facebook, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2014 Filed January 29, 2015 Definitive Proxy Statement on Schedule 14A Filed April 24, 2015 File No. 001 -35551 Dear Mr. Wehner : We have completed our review of your filing s. 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 s 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 p ersons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Craig D. Wilson Craig D. Wilson Senior Assistant Chief Accountant Office of Information Technologies and Services cc: Colin S. Stretch, Vice President, General Counsel and Secretary Michael Johnson, Deputy General Counsel Jeffrey R. Vetter, Fenwick & West LLP