SEC Comment Letter for HEALTHEQUITY, INC. (HQY) (CIK 0001428336) (HQY) — Aug 2, 2016
HEALTHEQUITY, INC. (HQY) (CIK 0001428336)
Date: Aug. 2, 2016 · CIK: 0001428336 · Accession: 0000000000-16-086800
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3561 August 2 , 2016 Mr. Jon Kessler President and Chief Executive Officer HealthEquity, Inc. 15 West Scenic Pointe Drive, Suite 100 Draper, Utah 84020
Re: HealthEquity, Inc. Form 10-K for the Fiscal Year Ended January 31, 2016 Filed March 31, 2016 File No. 1 -36568
Dear Mr. Kessler :
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 includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ William H. Thompson
Show Raw Text
Mail Stop 3561 August 2 , 2016 Mr. Jon Kessler President and Chief Executive Officer HealthEquity, Inc. 15 West Scenic Pointe Drive, Suite 100 Draper, Utah 84020 Re: HealthEquity, Inc. Form 10-K for the Fiscal Year Ended January 31, 2016 Filed March 31, 2016 File No. 1 -36568 Dear Mr. Kessler : 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief Office of Consumer Products cc: Del Ladd Associate General Counsel