SEC Comment Letter for Golden Growers Cooperative (GGROU) (CIK 0001489874) (GGROU) — Jun 22, 2012
Golden Growers Cooperative (GGROU) (CIK 0001489874)
Date: June 22, 2012 · CIK: 0001489874 · Accession: 0000000000-12-032854
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File numbers found in text: 000-53957
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June 22 , 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 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 filings 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 U nited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Linda Cvrkel Linda Cvrkel Branch Chief