-----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, EFKoDJxqxuTd/vkTHjTvwGnIG8cHyH8z4PVDOFgWAPBCPa1RABOSHz1J8T3e60Qn 6T1xB2DZfJ9oRVf91BTS/Q== 0000727273-10-000028.txt : 20110103 0000727273-10-000028.hdr.sgml : 20101231 20101109143502 ACCESSION NUMBER: 0000727273-10-000028 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CADIZ INC CENTRAL INDEX KEY: 0000727273 STANDARD INDUSTRIAL CLASSIFICATION: WATER SUPPLY [4941] IRS NUMBER: 770313235 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 SOUTH HOPE STREET STREET 2: SUITE 2850 CITY: LOS ANGELES STATE: CA ZIP: 90071 BUSINESS PHONE: 213-271-1600 MAIL ADDRESS: STREET 1: 550 SOUTH HOPE STREET STREET 2: SUITE 2850 CITY: LOS ANGELES STATE: CA ZIP: 90071 FORMER COMPANY: FORMER CONFORMED NAME: CADIZ LAND CO INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: PACIFIC AGRICULTURAL HOLDINGS INC DATE OF NAME CHANGE: 19920602 FORMER COMPANY: FORMER CONFORMED NAME: ARIDTECH INC DATE OF NAME CHANGE: 19880523 CORRESP 1 filename1.htm amend-corresp_nov2010.htm
 
 
Cadiz Logo

 
November 9, 2010
 

United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-3561

Attn:       H. Christopher Owings, Assistant Director
Division of Corporate Finance

Re:           Cadiz Inc.
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed March 15, 2010
Definitive Proxy Statement on Schedule 14A
Filed April 27, 2010
File No. 0-12114

Dear Mr. Owings:
 
    On behalf of Cadiz Inc. (the "Company") and in response to the additional comments of the staff ("Staff") of the Securities and Exchange Commission (the "Commission") contained in your letter dated November 5, 2010 (the "Additional Comment Letter"), I submit this letter containing the Company's responses to the Additional Comment Letter.  The Additional Comment Letter was issued following Staff’s review of the Company’s letter dated October 14, 2010, in which the Company provided responses to your initial comment letter dated September 30, 2010.
 
    The Company's responses to the Additional Comment Letter correspond to the numbered comments in the Additional Comment Letter.
 
Definitive Proxy Statement on Schedule 14A
 
Compensation Discussion and Analysis, page 15
 
Long Term Incentives, page 16
 
 
1.
Staff Comment – We note your response to comment 12 in our letter dated September 30, 2010.  Please confirm that you will include the information contained in this response in future filings.  See Item 402(b)(2)(iii) of Regulation S-K.
 
 
Company Response
 
The Company will include the information contained in the above-referenced response in its future filings.
 
Outstanding Equity Awards at Fiscal Year End, page 21
 
 
2.
Staff Comment – We note your response to comment 14 in our letter dated September 30, 2010.  Please confirm that you will include the information contained in this response in future filings.  See Regulation S-K Compliance and Disclosure Interpretation 118.02 and Instruction 2 to Item 402(b) of Regulation S-K.
 
 
Company Response
 
    The Company will include the information contained in the above-referenced response in its future filings.
 
    We acknowledge that (i) the Company is responsible for the adequacy and accuracy of the disclosure in the filings; (ii) Staff comments, or changes to disclosure in response to Staff comments, do not foreclose the Commission from taking any action with respect to the filings; and (iii) the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission, or any person under the federal securities laws of the United States.
 
 
Cadiz Inc.
 
 
 
By:  /s/ Timothy J. Shaheen
        Timothy J. Shaheen
        Chief Financial Officer
 

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-----END PRIVACY-ENHANCED MESSAGE-----