0001104659-17-007813.txt : 20170313 0001104659-17-007813.hdr.sgml : 20170313 20170209161406 ACCESSION NUMBER: 0001104659-17-007813 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20170209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DEERE & CO CENTRAL INDEX KEY: 0000315189 STANDARD INDUSTRIAL CLASSIFICATION: FARM MACHINERY & EQUIPMENT [3523] IRS NUMBER: 362382580 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE JOHN DEERE PLACE CITY: MOLINE STATE: IL ZIP: 61265-8098 BUSINESS PHONE: (309) 765-8000 MAIL ADDRESS: STREET 1: ONE JOHN DEERE PLACE CITY: MOLINE STATE: IL ZIP: 61265-8098 CORRESP 1 filename1.htm

 

 

 

 

09 February 2017

 

 

Deere & Company

Law Department

One John Deere Place, Moline, IL 61265 USA

Phone: 309-765-5161

Fax (309) 749-0085

Email: DaviesToddE@JohnDeere.com

 

Todd E. Davies

Corporate Secretary &

Associate General Counsel

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 3030

Washington, D.C.  20549

 

Attention:                                   Martin James

Senior Assistant Chief Accountant

 

Re:

Deere & Company

 

Form 10-K for the Fiscal Year Ended October 31, 2016

 

Filed December 19, 2016

 

File No. 1-04121

 

Dear Mr. James:

 

Set forth below is the response of Deere & Company, a Delaware corporation (the “Company”), to the comment from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission, dated February 2, 2017, related to the Company’s Form 10-K for the fiscal year ended October 31, 2016. The numbered paragraph below sets forth the comment, followed by the Company’s response to the comment.

 

1.            We note that although your fiscal year ends on the last Sunday in the reporting period, you present consolidated financial statements as of and for the periods ended October 31, 2016, 2015 and 2014 for ease of presentation. Please revise future filings to present your financial statements as of the actual fiscal year-end and to similarly reflect the actual dates where applicable throughout the 10-K.

 

Response: In future filings on Forms 10-Q, 10-K and other SEC filings with Company financial statements, the financial statements will reflect the actual fiscal period end, and such filings will similarly reflect the actual dates for each fiscal period end where applicable throughout each filing.

 

Should you have any questions or comments concerning this response to your comment letter, please contact me at (309) 765-5161.

 

Sincerely,

 

 

 

/s/ Todd E. Davies

 

 

 

Todd E. Davies

 

Corporate Secretary

 

 

 GRAPHIC 2 g41731bgi001.jpg GRAPHIC begin 644 g41731bgi001.jpg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end