SecProbe.io

Filing text and metadata
Intelligence Terminal Search Probe Scores Topics IPO Watchlist Monthly Activity About API

SEC Company Response from Under Armour, Inc. (UA, UAA) (CIK 0001336917) (UA) — May 4, 2017

Under Armour, Inc. (UA, UAA) (CIK 0001336917)
Date: May 4, 2017 · CIK: 0001336917 · Accession: 0001193125-17-158948

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-33202

Referenced dates: May 1, 2017

Date
May 4, 2017
Author
/s/ Andrew Page
Form
CORRESP
Company
Under Armour, Inc. (UA, UAA) (CIK 0001336917)

Letter

Office of Beverages, Apparel and Mining United States Securities and Exchange Commission Division of Corporation Finance Re: Under Armour, Inc. Form 10-K for the Fiscal Year Ended December 31, 2016 Filed February 23, 2017 File No. 001-33202

Dear Mr. Arakawa:

On behalf of Under Armour, Inc. (the “Company”), we acknowledge receipt of the Securities and Exchange Commission Staff’s comment letter dated May 1, 2017, regarding the Company’s Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2016, filed on February 23, 2017.

The comment letter requires that the Company respond within ten business days or inform the Staff when the Company will respond. As discussed with Mr. Steve Lo, we hereby request an extension to respond by no later than May 30, 2017. This additional time will enable the necessary internal review related to the Company’s response to the comment letter.

Thank you for your consideration of our request for an extension. If you have any questions, please do not hesitate to call me at 410-468-2512, extension 7049.

Sincerely,
/s/ Andrew Page

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 May 4, 2017

Mr. Craig Arakawa

 Accounting Branch Chief

Office of Beverages, Apparel and Mining

 United States Securities
and Exchange Commission

 Division of Corporation Finance

Washington D.C. 20549

 Mail Stop 3561

Re:
Under Armour, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2016

Filed February 23, 2017

File No. 001-33202

 Dear Mr. Arakawa:

On behalf of Under Armour, Inc. (the “Company”), we acknowledge receipt of the Securities and Exchange Commission Staff’s comment letter dated
May 1, 2017, regarding the Company’s Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2016, filed on February 23, 2017.

The comment letter requires that the Company respond within ten business days or inform the Staff when the Company will respond. As discussed with
Mr. Steve Lo, we hereby request an extension to respond by no later than May 30, 2017. This additional time will enable the necessary internal review related to the Company’s response to the comment letter.

Thank you for your consideration of our request for an extension. If you have any questions, please do not hesitate to call me at 410-468-2512,
extension 7049.

Sincerely,

/s/ Andrew Page

Andrew Page

Vice President, Corporate Controller