SEC Comment Letter for Golden Growers Cooperative (GGROU) (CIK 0001489874) (GGROU) — Jun 11, 2012
Golden Growers Cooperative (GGROU) (CIK 0001489874)
Date: June 11, 2012 · CIK: 0001489874 · Accession: 0000000000-12-030119
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-53957
Letter
June 11 , 2012 Via E-Mail Mr. Mark Dillon Chief Executive Officer Golden Growers Cooperative 112 Roberts Street North Suite 111 Fargo, North Dakota 58102
Re: Golden Growers Cooperative Form 10-K for the year ended December 31 , 2011 Filed March 30, 2012 File No. 000-53957
Dear Mr. Dillon :
We have reviewed your filing an d have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this letter within ten business days by amending your filing, by providing the requested information, or by advising us when you will provide the requested response. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your filing and the information you provide in response to these comments, we may have additional comments.
Report of Independent Registered Public Accounting Firm, page A -2
1. Please add the independent accountant’s conformed signature to the opinion included in the filing in accordance with Rule 2 -02 (a) of Regulation S -X.
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 Exchange Act rules require . Since the compa ny and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
Mr. Mark Dillon Golden Growers Cooperative June 11 , 2012 Page 2
In connection with responding to our comments, please p rovide, in writing, a s tatement from the company acknowledging that:
the company is responsible for the adequacy and accuracy of the disclosure in the filing;
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to 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.
You may contact Effie Simpson at (202) 551 -3346, or in her absence, Joe Foti at (202) 551-3750 if you have questions regarding comments on the financial statements and related matters. Please contact the undersigned, at (202) 551 -3750 with any other questions.
Sincerely,
/s/ Linda Cvrkel
Show Raw Text
June 11 , 2012
Via E-Mail
Mr. Mark Dillon
Chief Executive Officer
Golden Growers Cooperative
112 Roberts Street North
Suite 111
Fargo, North Dakota 58102
Re: Golden Growers Cooperative
Form 10-K for the year ended December 31 , 2011
Filed March 30, 2012
File No. 000-53957
Dear Mr. Dillon :
We have reviewed your filing an d have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to this letter within ten business days by amending your filing, by
providing the requested information, or by advising us when you will provide the requested
response. If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your filing and the information you provide in
response to these comments, we may have additional comments.
Report of Independent Registered Public Accounting Firm, page A -2
1. Please add the independent accountant’s conformed signature to the opinion included in
the filing in accordance with Rule 2 -02 (a) of Regulation S -X.
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 Exchange Act rules require . Since the compa ny and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.
Mr. Mark Dillon
Golden Growers Cooperative
June 11 , 2012
Page 2
In connection with responding to our comments, please p rovide, in writing, a s tatement
from the company acknowledging that:
the company is responsible for the adequacy and accuracy of the disclosure in the filing;
staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to 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.
You may contact Effie Simpson at (202) 551 -3346, or in her absence, Joe Foti at (202)
551-3750 if you have questions regarding comments on the financial statements and related
matters. Please contact the undersigned, at (202) 551 -3750 with any other questions.
Sincerely,
/s/ Linda Cvrkel
Linda Cvrkel
Branch Chief