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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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Urgency
Document Type
Confidence
SEC Posture
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Summary

Reasoning

File numbers found in text: 000-53957

Date
March 30, 2012
Author
/s/ Linda Cvrkel
Form
UPLOAD
Company
Golden Growers Cooperative (GGROU) (CIK 0001489874)

Letter

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

Show Raw Text
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