SEC Comment Letter for Palo Alto Networks Inc (PANW) (CIK 0001327567) (PANW) — Apr 4, 2013
Palo Alto Networks Inc (PANW) (CIK 0001327567)
Date: April 4, 2013 · CIK: 0001327567 · Accession: 0000000000-13-018048
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April 4, 2013 Via E -mail Mark D. McLaughlin President and CEO Palo Alto Networks, Inc. 3300 Olcott Street Santa Clara, CA 95054 Re: Palo Alto Networks, Inc. Form 10-Q for the Quarterly Period Ended January 31, 2013 Filed March 4, 2013 Form 10-K for the Fiscal Year Ended July 31, 2012 Filed October 4, 2012 File No. 001 -35594 Dear Mr. McLaughlin : We have completed our review of your filings. 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 Co mmission 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 s to be certain that the filing s include the information the Securities Exc hange Act of 1934 and all applicable rules require. Sincerely, /s/ Craig Wilson Craig Wilson Senior Assistant Chief Accountant