SEC Comment Letter for BRIGHT HORIZONS FAMILY SOLUTIONS INC. (BFAM) (CIK 0001437578) (BFAM) — Oct 31, 2014
BRIGHT HORIZONS FAMILY SOLUTIONS INC. (BFAM) (CIK 0001437578)
Date: Oct. 31, 2014 · CIK: 0001437578 · Accession: 0000000000-14-054272
AI Filing Summary & Sentiment
Reasoning
Letter
October 31, 2014 Via E -mail David Lissy Chief Executive Officer Bright Horizons Family Solutions, Inc. 200 Talcott Avenue South Watertown, MA 02472
Re: Bright Horizons Family Solutions, Inc . Form 10 -K for the Year Ended December 31, 2013 Filed March 25, 2014 File No. 001 -35780
Dear Mr. Lissy:
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 Un ited 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/Tia L. Jenkins
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October 31, 2014 Via E -mail David Lissy Chief Executive Officer Bright Horizons Family Solutions, Inc. 200 Talcott Avenue South Watertown, MA 02472 Re: Bright Horizons Family Solutions, Inc . Form 10 -K for the Year Ended December 31, 2013 Filed March 25, 2014 File No. 001 -35780 Dear Mr. Lissy: 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 Un ited 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/Tia L. Jenkins Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel , and Mining