SEC Comment Letter for Bloom Energy Corp (BE) (CIK 0001664703) (BE) — Mar 9, 2020
Bloom Energy Corp (BE) (CIK 0001664703)
Date: March 9, 2020 · CIK: 0001664703 · Accession: 0000000000-20-002077
AI Filing Summary & Sentiment
File numbers found in text: 001-38598
Letter
March 6, 2020 Randy Furr Chief Financial Officer Bloom Energy Corp 4353 North First Street San Jose, CA 95134 Re:Bloom Energy Corp Form 8-K Filed February 12, 2020 File No. 001-38598 Dear Mr. Furr: We have reviewed your filing and have the following comment. In our comment, we ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response and any amendment you may file in response to this comment, we may have additional comments. Form 8-K Filed February 12, 2020 ITEM 4.02 NON-RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED AUDIT REPORT OR COMPLETED INTERIM REVIEW 1.You disclose that on February 11, 2020, your Audit Committee concluded that your previously issued Prior Period Financial Statements should no longer be relied upon based on an accounting error identified by PwC. To the extent you were advised or notified by PwC that these Prior Period Financial Statements should no longer be relied upon, disclose the date on which you were advised or notified by PwC, as well as obtain and file a letter from PwC as an exhibit to an amended Form 8-K stating whether it agrees with the statements made by you in response to Item 4.02 and, if not, stating the respects in which it does not agree. Refer to the disclosure requirements of Item 4.02 of Form 8-K. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameRandy Furr Comapany NameBloom Energy Corp March 6, 2020 Page 2 FirstName LastName Randy Furr Bloom Energy Corp March 6, 2020 Page 2 You may contact SiSi Cheng at 202-551-5004 or John Cash at 202-551-3768 if you have any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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March 6, 2020
Randy Furr
Chief Financial Officer
Bloom Energy Corp
4353 North First Street
San Jose, CA 95134
Re:Bloom Energy Corp
Form 8-K Filed February 12, 2020
File No. 001-38598
Dear Mr. Furr:
We have reviewed your filing and have the following comment. In our comment, we ask
you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response and any amendment you may file in response to this
comment, we may have additional comments.
Form 8-K Filed February 12, 2020
ITEM 4.02 NON-RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR
A RELATED AUDIT REPORT OR COMPLETED INTERIM REVIEW
1.You disclose that on February 11, 2020, your Audit Committee concluded that your
previously issued Prior Period Financial Statements should no longer be relied upon based
on an accounting error identified by PwC. To the extent you were advised or notified by
PwC that these Prior Period Financial Statements should no longer be relied upon,
disclose the date on which you were advised or notified by PwC, as well as obtain and file
a letter from PwC as an exhibit to an amended Form 8-K stating whether it agrees with the
statements made by you in response to Item 4.02 and, if not, stating the respects in which
it does not agree. Refer to the disclosure requirements of Item 4.02 of Form 8-K.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
FirstName LastNameRandy Furr
Comapany NameBloom Energy Corp
March 6, 2020 Page 2
FirstName LastName
Randy Furr
Bloom Energy Corp
March 6, 2020
Page 2
You may contact SiSi Cheng at 202-551-5004 or John Cash at 202-551-3768 if you have
any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing