SEC Comment Letter for Under Armour, Inc. (UA, UAA) (CIK 0001336917) (UA) — Feb 3, 2012

Under Armour, Inc. (UA, UAA) (CIK 0001336917)
Date: Feb. 3, 2012 · CIK: 0001336917 · Accession: 0000000000-12-006181

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-33202

Date

February 3, 2012

Author

/s/Tia L. Jenkins

Form

UPLOAD

Company

Under Armour, Inc. (UA, UAA) (CIK 0001336917)

Letter

February 3, 2012 Via E-mail Mr. Kevin A. Plank President Under Armour, Inc. 1020 Hull Street Baltimore, Maryland 21230

Re: Under Armour, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 24, 2011 File No. 001-33202

Dear Mr. Plank: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/Tia L. Jenkins
Tia L. Jenkins Senior Assistant Chief Accountant
Office of Beverages, Apparel, and Mining

Show Raw Text

February 3, 2012
 Via E-mail

Mr. Kevin A. Plank  President Under Armour, Inc. 1020 Hull Street Baltimore, Maryland 21230

Re:  Under Armour, Inc.
Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 24, 2011 File No. 001-33202

Dear Mr. Plank:
 We have completed our review of your f ilings.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/Tia L. Jenkins

    Tia L. Jenkins         Senior Assistant Chief Accountant
Office of Beverages, Apparel, and Mining

SecProbe.io