Form 10-K
We note your response letter dated May 16, 2013 and reissue the comment with respect to the prominence of the alternative tables. For example, alternative tables appear on pages 23 and 24, and the Summary Compensation Table required by Item 402 appears on page 30. Please confirm that in future filings any alternative tables will appear after the Summary Compensation Table.
The Company confirms that in future filings any alternative tables will appear after the Summary Compensation Table, including in the Company's definitive proxy statement to be filed in connection with its 2013 annual meeting of stockholders. The Company expects to file its definitive proxy statement with the Securities and Exchange Commission in early June.
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The Company represents to the Securities and Exchange Commission and its Staff that the Company is responsible for the adequacy and accuracy of the disclosures in its filings.Read in the reply ↗Rest of the answer
The Company further acknowledges that Staff comments or changes to disclosure in response to Staff comments do not foreclose the Securities and Exchange Commission from taking any action with respect to the filing. In addition, the Company will not assert Staff comments as a defense in any proceeding initiated by the Securities and Exchange Commission or any person under the federal securities laws of the United States.
First report after the company's reply of 2013-05-30: 10-Q filed 2013-08-09 ↗.
No earlier 10-Q before the SEC's letter is in Tickdelta, so there is nothing to compare with.
Also in this review: closing letter, 2013-06-05