SEC Comment Letter for Golden Growers Cooperative (GGROU) (CIK 0001489874) (GGROU) — Oct 22, 2010
Golden Growers Cooperative (GGROU) (CIK 0001489874)
Date: Oct. 22, 2010 · CIK: 0001489874 · Accession: 0000000000-10-062705
AI Filing Summary & Sentiment
Reasoning
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549
DIVISION OF CORPORATION FINANCE
October 22, 2010 via U.S. mail and facsimile
Mark Dillon, Chief Executive Officer Golden Growers Cooperative 112 Roberts Street North, Suite 111 Fargo, North Dakota 58102 Re: Golden Growers Cooperative Form 10, Amendment 2 Filed August 16, 2010 File No. 0-53957 Dear Mr. Dillon: We issued a comment letter to you on th e above captioned filings on September 7, 2010. We did not receive a response to the comment letter, and, as of the date of this letter, the comments remain outstanding and unres olved. We expect you to contact us by November 4, 2010 to provide a substantive respon se to the comments or to advise us why you are unable to respond and when you will be able to do so. If you do not respond to the outstanding co mments or contact us by November 4, 2010, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstandi ng comments and complete our review of your filing and your disclosure. Among other things , we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, re lating to the review of your filing, consistent with the staff's decision to release publicly comment letters and response letters relating to disclosure filings it has reviewed. You can find more information about the staff's decision to re lease filing correspondence at http://www.sec.gov/news/press/2004-89.htm and http://www.sec.gov/news/press/2005- 72.htm .
You may contact Jamie Kesse l at (202) 551-3737 or Bria n Bhandari at (202) 551- 3390 if you have questions regarding comments on the financial statements and related
Mark Dillon, Chief Executive Officer Golden Growers Cooperative October 22, 2010 Page 2 matters. Please contact Susann Reilly at (202) 551-3236 or David Link at (202) 551-3356 with other questions. Sincerely, John Reynolds A s s i s t a n t D i r e c t o r Office of Beverages, Apparel and Health Care Services
cc: Kimberly A. Lowe, Esq. Facsimile: (612) 492-7077
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
October 22, 2010
via U.S. mail and facsimile
Mark Dillon, Chief Executive Officer
Golden Growers Cooperative 112 Roberts Street North, Suite 111 Fargo, North Dakota 58102
Re: Golden Growers Cooperative
Form 10, Amendment 2 Filed August 16, 2010 File No. 0-53957
Dear Mr. Dillon:
We issued a comment letter to you on th e above captioned filings on September 7,
2010. We did not receive a response to the comment letter, and, as of the date of this letter,
the comments remain outstanding and unres olved. We expect you to contact us by
November 4, 2010 to provide a substantive respon se to the comments or to advise us why
you are unable to respond and when you will be able to do so.
If you do not respond to the outstanding co mments or contact us by November 4,
2010, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstandi ng comments and complete our review of your
filing and your disclosure. Among other things , we may decide to release publicly, through
the agency's EDGAR system, all correspondence, including this letter, re lating to the review
of your filing, consistent with the staff's decision to release publicly comment letters and response letters relating to disclosure filings it has reviewed. You can find more information about the staff's decision to re lease filing correspondence at
http://www.sec.gov/news/press/2004-89.htm
and http://www.sec.gov/news/press/2005-
72.htm .
You may contact Jamie Kesse l at (202) 551-3737 or Bria n Bhandari at (202) 551-
3390 if you have questions regarding comments on the financial statements and related
Mark Dillon, Chief Executive Officer
Golden Growers Cooperative
October 22, 2010 Page 2 matters. Please contact Susann Reilly at (202) 551-3236 or David Link at (202) 551-3356
with other questions.
Sincerely, John Reynolds
A s s i s t a n t D i r e c t o r
Office of Beverages, Apparel and Health Care Services
cc: Kimberly A. Lowe, Esq.
Facsimile: (612) 492-7077