-----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, AmZMa/ZS1OCe95b91jL9rG91ai45LB6f3GgOVjiOBBh8qiCkeLQNVMg4XxIlKN9H y3nJUgSiy1nQe0d0QzpsVA== 0001104659-05-056775.txt : 20060821 0001104659-05-056775.hdr.sgml : 20060821 20051118165215 ACCESSION NUMBER: 0001104659-05-056775 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051118 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NBTY INC CENTRAL INDEX KEY: 0000070793 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 112228617 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 90 ORVILLE DR CITY: BOHEMIA STATE: NY ZIP: 11716 BUSINESS PHONE: 5165679500 MAIL ADDRESS: STREET 1: 90 ORVILLE DRIVE CITY: BOHEMIA STATE: NY ZIP: 11716 FORMER COMPANY: FORMER CONFORMED NAME: NATURES BOUNTY INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

November 18, 2005

 

 

 

 

Mr. Jim B. Rosenberg

United States Securities and

 Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549-0801

 

Mr. Todd Sherman

United States Securities and

 Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, DC  20549-0801

 

Re: NBTY, Inc. (“NBTY” or the “Company”) - File No. 1-31788

 

Dear Mr. Rosenberg and Mr. Sherman:

 

In accordance with my phone conversation with Todd Sherman on November 8, 2005 please be advised that NBTY confirms that it will incorporate the following information in future filings:

 

1.               The Company will separately disclose the rollforward schedule of the promotional program incentive accrual (including all customer charges which were recorded directly against sales) within the Management’s Discussion and Analysis Section.

 

2.               The Company will disclose the underlying information regarding the nature of the amounts charged to other accounts in the promotional program incentive accrual in fiscal year 2003 within the Schedule II “Valuation and Qualifying Accounts”.

 

 

Please let me know if you have any questions.  We appreciate your comments and would be pleased to discuss these matters further at your request.

 

 

 

Sincerely,

 

 

 

 

 

/s/ Harvey Kamil

 

Harvey Kamil

 

President and Chief Financial Officer

 

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