SEC Comment Letter for Ulta Beauty, Inc. (ULTA) (CIK 0001403568) (ULTA) — Sep 6, 2016
Ulta Beauty, Inc. (ULTA) (CIK 0001403568)
Date: Sept. 6, 2016 · CIK: 0001403568 · Accession: 0000000000-16-091532
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3561 September 6, 2016 Mr. Scott M. Settersten Chief Financial Officer, Treasurer and Assistant Secretary Ulta Salon, Cosmetics & Fragrance, Inc. 1000 Remington Blvd., Suite 120 Bolingbrook, IL 60440
Re: Ulta Salon, Cosmetics & Fragrance, Inc. Form 10-K for the Fiscal Year Ended January 30, 2016 Filed March 30 , 2016 File No. 1 -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 Secur ities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jennifer Thompson
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Mail Stop 3561 September 6, 2016 Mr. Scott M. Settersten Chief Financial Officer, Treasurer and Assistant Secretary Ulta Salon, Cosmetics & Fragrance, Inc. 1000 Remington Blvd., Suite 120 Bolingbrook, IL 60440 Re: Ulta Salon, Cosmetics & Fragrance, Inc. Form 10-K for the Fiscal Year Ended January 30, 2016 Filed March 30 , 2016 File No. 1 -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 Secur ities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jennifer Thompson Jennifer Thompson Accounting Branch Chief Officer of Consumer Products