SEC Comment Letter for Ulta Beauty, Inc. (ULTA) (CIK 0001403568) (ULTA) — Nov 1, 2013
Ulta Beauty, Inc. (ULTA) (CIK 0001403568)
Date: Nov. 1, 2013 · CIK: 0001403568 · Accession: 0000000000-13-060220
AI Filing Summary & Sentiment
Reasoning
Letter
November 1, 2013 Via E -mail Scott M. Settersten Chief Financial Officer and Assistant Secretary Ulta Salon, Cosmetics & Fragrance, Inc. 1000 Remington Blvd., Suite 120 Bolingbrook, Illinois 60440
Re: Ulta Salon, Cosmetics & Fragrance, Inc. Form 10 -K for the Fiscal Year Ended February 2, 2013 Filed April 3, 2013 Definitive Proxy Statement on Schedule 14A Filed April 24, 2013 Form 10 -Q for the Fiscal Quarter Ended A ugust 3, 2013 Filed September 12, 2013 File No. 001 -33764
Dear Mr. Settersten:
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 Commission 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 Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Mara L. R ansom
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November 1, 2013 Via E -mail Scott M. Settersten Chief Financial Officer and Assistant Secretary Ulta Salon, Cosmetics & Fragrance, Inc. 1000 Remington Blvd., Suite 120 Bolingbrook, Illinois 60440 Re: Ulta Salon, Cosmetics & Fragrance, Inc. Form 10 -K for the Fiscal Year Ended February 2, 2013 Filed April 3, 2013 Definitive Proxy Statement on Schedule 14A Filed April 24, 2013 Form 10 -Q for the Fiscal Quarter Ended A ugust 3, 2013 Filed September 12, 2013 File No. 001 -33764 Dear Mr. Settersten: 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 Commission 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 Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Mara L. R ansom Mara L. Ransom Assistant Direct or