SEC Comment Letter for Titan Machinery Inc. (TITN) (CIK 0001409171) (TITN) — Jul 12, 2013
Titan Machinery Inc. (TITN) (CIK 0001409171)
Date: July 12, 2013 · CIK: 0001409171 · Accession: 0000000000-13-037997
AI Filing Summary & Sentiment
Reasoning
Letter
July 12, 2013 Via E-mail Mark P. Kalvoda Chief Financial Officer Titan Machinery Inc. 644 East Beaton Drive West Fargo, ND 58078
Re: Titan Machinery Inc. Form 8 -K Filed July 2 , 2013 File No. 1-33866
Dear Mr. Kalvoda :
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 urge 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 a nd all applicable rules require.
Sincerely,
/s/ William H. Thompson
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July 12, 2013 Via E-mail Mark P. Kalvoda Chief Financial Officer Titan Machinery Inc. 644 East Beaton Drive West Fargo, ND 58078 Re: Titan Machinery Inc. Form 8 -K Filed July 2 , 2013 File No. 1-33866 Dear Mr. Kalvoda : 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 urge 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 a nd all applicable rules require. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief