SEC Company Response from Atkore (ATKR) — Feb 28, 2017
Atkore Inc.
Date: Feb. 28, 2017 · CIK: 0001666138 · Accession: 0001193125-17-062423
AI Filing Summary & Sentiment
File numbers found in text: 001-37793
Letter
Division of Corporation Finance Filed November 29, 2016 Form 10-Q for the Quarterly Period Ended December 30, 2016 Filed February 7, 2017 File No. 001-37793
Dear Mr. Cascio:
This letter sets forth the response of Atkore International Group Inc. (the “Registrant”) to the comment contained in your letter, dated February 23, 2017, relating to the Form 10-Q for the Quarterly Period Ended December 30, 2016 File No. 001-37793, filed on February 7, 2017 (the “Form 10-Q”). The comment of the staff of the U.S. Securities and Exchange Commission is set forth in bold italicized text below, and the response of the Registrant is set forth in plain text immediately following the comment.
Form 10-Q for the Quarterly 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.
The Registrant is submitting, via EDGAR, Amendment No. 1 to the Form 10-Q to include the language referring to internal control over financial reporting in the introductory sentence of paragraph 4 as required under Exchange Act Rule 13a-14(a) and Item 601(b)(31) of Regulation S-K.
Mr. Brian Cascio
February 28, 2017
* * * * *
If you have any questions regarding this letter, please do not hesitate to call me at (708) 225-2085.
Sincerely,
/s/ James A. Mallak
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CORRESP
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SEC Response Letter
February 28, 2017
Mr. Brian Cascio
Accounting Branch Chief
U.S. Securities and Exchange Commission
Division of Corporation
Finance
100 F. Street N.E.
Washington, D.C. 20549-7010
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 Quarterly Period Ended December 30, 2016
Filed February 7, 2017
File No. 001-37793
Dear Mr. Cascio:
This letter sets forth
the response of Atkore International Group Inc. (the “Registrant”) to the comment contained in your letter, dated February 23, 2017, relating to the Form 10-Q for the Quarterly Period Ended
December 30, 2016 File No. 001-37793, filed on February 7, 2017 (the “Form 10-Q”). The comment of the staff of the U.S. Securities and Exchange
Commission is set forth in bold italicized text below, and the response of the Registrant is set forth in plain text immediately following the comment.
Form 10-Q for the Quarterly 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.
The Registrant is submitting, via EDGAR, Amendment No. 1 to the Form 10-Q to include the language
referring to internal control over financial reporting in the introductory sentence of paragraph 4 as required under Exchange Act Rule 13a-14(a) and Item 601(b)(31) of Regulation
S-K.
Mr. Brian Cascio
2
February 28, 2017
* * * * *
If you have any questions regarding this letter, please do not hesitate to call me at (708) 225-2085.
Sincerely,
/s/ James A. Mallak
James A. Mallak
Vice President and Chief Financial Officer
cc:
Gary Todd
Jeanne Bennett
Securities and Exchange Commission
Paul M. Rodel
Debevoise & Plimpton LLP