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SEC Company Response from Meta Platforms, (META) — Oct 20, 2015

Meta Platforms, Inc.
Date: Oct. 20, 2015 · CIK: 0001326801 · Accession: 0001193125-15-348420

AI Filing Summary & Sentiment

File numbers found in text: 001-35551

Referenced dates: September 3, 2015

Date
October 20, 2015
Author
/s/ Jeffrey R. Vetter
Form
CORRESP
Company
Meta Platforms, Inc.

Letter

October 20, 2015

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention:

Barbara C. Jacobs, Assistant Director

Katherine Wray, Attorney-Advisor

Re:

Facebook, Inc.

Definitive Proxy Statement on Schedule 14A

Filed April 24, 2015

File No. 001-35551

Ladies and Gentlemen:

We are submitting this letter on behalf of Facebook, Inc. (the “Company”) as a follow-up to the Company’s letter dated September 3, 2015, as well as subsequent discussions that the Company has had with the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), in which the Company responded to the comments from the Staff received by electronic mail on August 20, 2015 (the “Comment Letter”) that relate to the Company’s Definitive Proxy Statement on Schedule 14A filed with the Commission on April 24, 2015 (the “Proxy Statement”).

The Company acknowledges the Staff’s position that Item 402 of Regulation S-K requires that the cost of any personal security measures incorporated in Mr. Zuckerberg’s overall security program must be included in “All Other Compensation” for Mr. Zuckerberg in the summary compensation table, and the Company will include disclosure of such personal security costs in the “All Other Compensation” column of the summary compensation table beginning with its 2016 Annual Proxy Statement to be filed in April 2016.

* * * * * * * *

The Company acknowledges that:

•

the Company is responsible for the adequacy and accuracy of the disclosure in the Proxy Statement;

Securities and Exchange Commission

October 20, 2015

Page 2

•

Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the Proxy Statement; 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.

* * * * * * * *

Securities and Exchange Commission

October 20, 2015

Page 3

Should the Staff have additional questions or comments regarding the foregoing, please do not hesitate to contact me at (650) 335-7631 or, in my absence, James D. Evans at (206) 389-4559.

Sincerely,
/s/ Jeffrey R. Vetter

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 October 20, 2015

VIA EDGAR

 Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, DC 20549

Attention:

Barbara C. Jacobs, Assistant Director

Katherine Wray, Attorney-Advisor

 Re:

Facebook, Inc.

Definitive Proxy Statement on Schedule 14A

Filed April 24, 2015

File No. 001-35551

 Ladies and Gentlemen:

We are submitting this letter on behalf of Facebook, Inc. (the “Company”) as a follow-up to the Company’s letter
dated September 3, 2015, as well as subsequent discussions that the Company has had with the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), in which the Company
responded to the comments from the Staff received by electronic mail on August 20, 2015 (the “Comment Letter”) that relate to the Company’s Definitive Proxy Statement on Schedule 14A filed with the Commission on
April 24, 2015 (the “Proxy Statement”).

 The Company acknowledges the Staff’s position that
Item 402 of Regulation S-K requires that the cost of any personal security measures incorporated in Mr. Zuckerberg’s overall security program must be included in “All Other Compensation” for Mr. Zuckerberg in the
summary compensation table, and the Company will include disclosure of such personal security costs in the “All Other Compensation” column of the summary compensation table beginning with its 2016 Annual Proxy Statement to be filed in
April 2016.

 * * * * * * * *

The Company acknowledges that:

•

the Company is responsible for the adequacy and accuracy of the disclosure in the Proxy Statement;

 Securities and Exchange Commission

October 20, 2015

 Page 2

•

Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the Proxy Statement; 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.

* * * * * * * *

 Securities and Exchange Commission

October 20, 2015

 Page 3

 Should the Staff have additional questions or comments regarding the foregoing, please do not
hesitate to contact me at (650) 335-7631 or, in my absence, James D. Evans at (206) 389-4559.

Sincerely,

 /s/ Jeffrey R. Vetter

Jeffrey R. Vetter

 cc:

 David M. Wehner,
Chief Financial Officer

 Colin S. Stretch, Vice President, General Counsel, and Secretary

David W. Kling, Deputy General Counsel

 Michael L. Johnson,
Deputy General Counsel

 Facebook, Inc.

 James D.
Evans

 Fenwick & West LLP