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SEC Comment Letter for Crocs, Inc. (CROX) (CIK 0001334036) (CROX) — Nov 21, 2023

Crocs, Inc. (CROX) (CIK 0001334036)
Date: Nov. 21, 2023 · CIK: 0001334036 · Accession: 0000000000-23-012743

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 000-51754

Date
November 21, 2023
Author
Anne Mehlman
Form
UPLOAD
Company
Crocs, Inc. (CROX) (CIK 0001334036)

Letter

United States securities and exchange commission logo November 21, 2023 Anne Mehlman Chief Financial Officer Crocs, Inc. 13601 Via Varra Broomfield, Colorado 80020 Re:Crocs, Inc. Form 10-K for the Year Ended December 31, 2022 File No. 000-51754 Dear Anne Mehlman: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
November 21, 2023
Anne Mehlman
Chief Financial Officer
Crocs, Inc.
13601 Via Varra
Broomfield, Colorado 80020
Re:Crocs, Inc.
Form 10-K for the Year Ended December 31, 2022
File No. 000-51754
Dear Anne Mehlman:
            We have completed our review of your filings. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing