SEC Comment Letter for Ulta Beauty, Inc. (ULTA) (CIK 0001403568) (ULTA) — Jun 27, 2017
Ulta Beauty, Inc. (ULTA) (CIK 0001403568)
Date: June 27, 2017 · CIK: 0001403568 · Accession: 0000000000-17-022432
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3561 June 27 , 2017 Mr. Scott M. Settersten Chief Financial Officer, Treasurer and Assistant Secretary Ulta Beauty, Inc. 1000 Remington Blvd., Suite 120 Bolingbrook, IL 60440
Re: Ulta Beauty, Inc. Form 10 -K for the Fiscal Year Ended January 28, 2017 Filed March 28, 2017 File No. 1-33764
Dear Mr. Settersten :
We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment , we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment , we may have additional comments.
Item 15. Exhibits and Financial Statement Schedules
Report of Independent Registered Public Accounting Firm, page 46
1. We note that the audit performed by your independent registered public accounting firm includes the financial statement schedule listed in the Index at Item 15; however, no opinion was provided on the financial statement schedule. Please confirm to us that your independent registered public accounting firm audited the financial statement schedule. Also, in future filings, please ensure that the audit opinion included in your filing opines on both the financial statement s and any financial statement schedule . Refer to Rule 5 - 04(c) of Regulation S -X.
Mr. Scott M. Settersten Ulta Beauty, Inc. June 27 , 2017 Page 2
We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
You may contact Yong Kim, Staff Accountant, at (202) 55 1-3323 or me at (202) 551 - 3737 with any questions.
Sincerely,
/s/ Jennifer Thompson
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Mail Stop 3561 June 27 , 2017 Mr. Scott M. Settersten Chief Financial Officer, Treasurer and Assistant Secretary Ulta Beauty, Inc. 1000 Remington Blvd., Suite 120 Bolingbrook, IL 60440 Re: Ulta Beauty, Inc. Form 10 -K for the Fiscal Year Ended January 28, 2017 Filed March 28, 2017 File No. 1-33764 Dear Mr. Settersten : We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment , we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment , we may have additional comments. Item 15. Exhibits and Financial Statement Schedules Report of Independent Registered Public Accounting Firm, page 46 1. We note that the audit performed by your independent registered public accounting firm includes the financial statement schedule listed in the Index at Item 15; however, no opinion was provided on the financial statement schedule. Please confirm to us that your independent registered public accounting firm audited the financial statement schedule. Also, in future filings, please ensure that the audit opinion included in your filing opines on both the financial statement s and any financial statement schedule . Refer to Rule 5 - 04(c) of Regulation S -X. Mr. Scott M. Settersten Ulta Beauty, Inc. June 27 , 2017 Page 2 We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Yong Kim, Staff Accountant, at (202) 55 1-3323 or me at (202) 551 - 3737 with any questions. Sincerely, /s/ Jennifer Thompson Jennifer Thompson Accounting Branch Chief Officer of Consumer Products