SEC Comment Letter for Titan Machinery Inc. (TITN) (CIK 0001409171) (TITN) — Dec 30, 2013
Titan Machinery Inc. (TITN) (CIK 0001409171)
Date: Dec. 30, 2013 · CIK: 0001409171 · Accession: 0000000000-13-070491
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33866
Letter
December 30, 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 10 -K for the Fiscal Year Ended January 31, 2013 Filed April 10, 2013 Definitive Proxy Statement on Schedule 14A Filed April 24, 2013 File No. 001-33866
Dear Mr. Kalvoda :
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 di sclosure 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. Ransom
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December 30, 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 10 -K for the Fiscal Year Ended January 31, 2013 Filed April 10, 2013 Definitive Proxy Statement on Schedule 14A Filed April 24, 2013 File No. 001-33866 Dear Mr. Kalvoda : 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 di sclosure 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. Ransom Mara L. Ransom Assistant Director