SEC Comment Letter for LPL Financial Holdings Inc. (LPLA) (CIK 0001397911) (LPLA) — Feb 8, 2013
LPL Financial Holdings Inc. (LPLA) (CIK 0001397911)
Date: Feb. 8, 2013 · CIK: 0001397911 · Accession: 0000000000-13-007582
AI Filing Summary & Sentiment
File numbers found in text: 001-34963
Letter
February 8, 2013 Via E -mail Dan H. Arnold Chief Financial Officer LPL Financial Holdings Inc. 75 State Street Boston, MA 02109
Re: LPL Financial Holdings Inc. Form 10 -K for the Fiscal Year Ended December 31, 2011 Filed February 27, 2012 File No. 001-34963
Dear Mr. Arnold :
We have completed our review of your filing . 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 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. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Hugh West
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February 8, 2013 Via E -mail Dan H. Arnold Chief Financial Officer LPL Financial Holdings Inc. 75 State Street Boston, MA 02109 Re: LPL Financial Holdings Inc. Form 10 -K for the Fiscal Year Ended December 31, 2011 Filed February 27, 2012 File No. 001-34963 Dear Mr. Arnold : We have completed our review of your filing . 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 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. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Hugh West Hugh West Accounti ng Branch Chief