-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, VHKxua3WlETuiiLIFGbvVsAUSJ5CTE0qVSW/cXqFPZ/HKvp8TSIPM+b2/mSKkDfl Mw9JhCgJeVT+J8GUcwZapw== 0000950152-08-000935.txt : 20080328 0000950152-08-000935.hdr.sgml : 20080328 20080208163408 ACCESSION NUMBER: 0000950152-08-000935 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DIEBOLD INC CENTRAL INDEX KEY: 0000028823 STANDARD INDUSTRIAL CLASSIFICATION: CALCULATING & ACCOUNTING MACHINES (NO ELECTRONIC COMPUTERS) [3578] IRS NUMBER: 340183970 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P.O. BOX 3077 STREET 2: 5995 MAYFAIR RD CITY: CANTON STATE: OH ZIP: 44720-8077 BUSINESS PHONE: 3304904000 MAIL ADDRESS: STREET 1: PO BOX 3077 CITY: CANTON STATE: OH ZIP: 44720-8077 CORRESP 1 filename1.htm Diebold, Inc. Corresp
 

February 8, 2008
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Mail Stop 4561
Attention: Jay E. Ingram, Attorney Advisor
     
Re:
  Diebold, Inc.
Item 4.02 Form 8-K
Filed January 15, 2008
File No. 001-04879
 
   
Dear Mr. Kronforst:
          Diebold, Incorporated, an Ohio corporation (“we,” “us” or the “Company”), is submitting this letter in response to the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated January 25, 2008 (the “Comment Letter”), with respect to the Company’s Current Report on Form 8-K filed on January 15, 2008 (the “Form 8-K”). Today, in response to the Comment Letter, the Company is filing with the Commission Amendment No. 1 to the Form 8-K.
          Below are the Company’s responses to the comments contained in the Comment Letter. For the convenience of the Staff, we have repeated the Staff’s comments before the responses.
1.   Please tell us why your disclosures do not explicitly state that the non-reliance on your previously issued financial statements is do to the pending correction of an error caused by a misapplication of generally accepted accounting principles.
Response:
The Company has amended the Form 8-K to explicitly state that the non-reliance on its previously issued financial statements is due to the pending correction of an error caused by a misapplication of generally accepted accounting principles.

 

 

Securities and Exchange Commission
February 8, 2008
Page 2
 
2.   Please tell us how you considered disclosing the details of the other accounting items.
Response:
The Company has amended the Form 8-K to provide further details on the other accounting items.
3.   Please tell us when and how you expect to file your restated financial statements..
Response:
The Company has amended the Form 8-K to provide further details with respect to the timing and process by which the Company anticipates filing its restated financial statements.
*   *   *
          The Company acknowledges that:
  •   it is responsible for the adequacy and accuracy of the disclosure in the filing;
 
  •   Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; 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 law of the United States.
          If you have any questions regarding these matters, please do not hesitate to contact the undersigned.
Sincerely,
Thomas W. Swidarski
President and Chief Executive Officer

 

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