SEC Comment Letter for Atkore (ATKR) — Feb 23, 2017
Atkore Inc.
Date: Feb. 23, 2017 · CIK: 0001666138 · Accession: 0000000000-17-006233
AI Filing Summary & Sentiment
File numbers found in text: 001-37793
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANC E Mail Stop 3030 February 23, 2017 Via E -mail Mr. James A. Mallak Vice President and Chief Financial Officer Atkore International Group Inc. 16100 South Lathrop Avenue Harvey, Illinois 60426
Re: Atkore International Group Inc. Form 10-K for the Fiscal Year Ended September 30, 2016 Filed November 29, 2016 Form 10 -Q for the Quarter ly Period Ended December 30, 2016 Filed February 7, 2017 File No . 001-37793
Dear Mr. Mallak :
We have limited our review of your filing to the financial statements and related disclosures and have the following comment . 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 comment within ten busine ss days by providing the requested information or advis e 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 to this comment , we may have additional comments.
Form 10 -Q for the Quarter ly Period Ended December 30, 2016
Exhibits 31.1 and 31.2
1. We see that the officer certifications do not include the language referring to internal control over financial reporting that should appear in the introductory sentence of paragraph 4. Please amend the filing to include the correct certifications. You may file an abbreviated amendment that includes a cover page, explanatory note, signature page and paragraphs 1, 2, 4 and 5 of the certification. Refer to Exchange Act Rule 13a-14(a) and Item 601(b)(31) of Regulation S-K.
Mr. James A. Mallak Atkore International Group Inc. February 23, 2017 Page 2
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.
You may contact Jeanne Bennett at (202) 551 -3606 or Gary Todd, Senior Accountant , at (202) 551 -3605 with any questions. You may also reach me at (202) 551 -3676.
Sincerely,
/s/Gary Todd for
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANC E
Mail Stop 3030
February 23, 2017
Via E -mail
Mr. James A. Mallak
Vice President and Chief Financial Officer
Atkore International Group Inc.
16100 South Lathrop Avenue
Harvey, Illinois 60426
Re: Atkore International Group Inc.
Form 10-K for the Fiscal Year Ended September 30, 2016
Filed November 29, 2016
Form 10 -Q for the Quarter ly Period Ended December 30, 2016
Filed February 7, 2017
File No . 001-37793
Dear Mr. Mallak :
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment . 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 comment within ten busine ss days by providing the requested
information or advis e 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 to this comment , we may have additional comments.
Form 10 -Q for the Quarter ly Period Ended December 30, 2016
Exhibits 31.1 and 31.2
1. We see that the officer certifications do not include the language referring to internal
control over financial reporting that should appear in the introductory sentence of
paragraph 4. Please amend the filing to include the correct certifications. You may file
an abbreviated amendment that includes a cover page, explanatory note, signature page
and paragraphs 1, 2, 4 and 5 of the certification. Refer to Exchange Act Rule 13a-14(a)
and Item 601(b)(31) of Regulation S-K.
Mr. James A. Mallak
Atkore International Group Inc.
February 23, 2017
Page 2
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.
You may contact Jeanne Bennett at (202) 551 -3606 or Gary Todd, Senior Accountant , at
(202) 551 -3605 with any questions. You may also reach me at (202) 551 -3676.
Sincerely,
/s/Gary Todd for
Brian Cascio
Accounting Branch Chief