0000000000-18-028507.txt : 20181107
0000000000-18-028507.hdr.sgml : 20181107
20180913111909
ACCESSION NUMBER: 0000000000-18-028507
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20180913
FILED FOR:
COMPANY DATA:
COMPANY CONFORMED NAME: ROGERS CORP
CENTRAL INDEX KEY: 0000084748
STANDARD INDUSTRIAL CLASSIFICATION: PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821]
IRS NUMBER: 060513860
STATE OF INCORPORATION: MA
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: UPLOAD
BUSINESS ADDRESS:
STREET 1: 2225 W CHANDLER BLVD
CITY: CHANDLER
STATE: AZ
ZIP: 85224
BUSINESS PHONE: 480-917-6000
MAIL ADDRESS:
STREET 1: 2225 W CHANDLER BLVD
CITY: CHANDLER
STATE: AZ
ZIP: 85224
PUBLIC REFERENCE ACCESSION NUMBER: 0000084748-18-000007
LETTER
1
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TEXT-EXTRACT
2
filename2.txt
September 13, 2018
Mark Weaver
Vice President
Rogers Corporation
2225 W. Chandler Blvd.
Chandler, Arizona 85224
Re: Rogers Corporation
Form 10-K for Fiscal Year Ended December 31, 2017
Filed February 28, 2018
File No. 001-04347
Dear Mr. Weaver:
We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.
Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.
After reviewing your response to these comments, we may have additional
comments.
Form 10-K for Fiscal Year Ended December 31, 2017
Financial Statements
Note 10- Pension Benefits and Retirement Health and Life Insurance Benefits,
page 64
1. We note your disclosure stating that you intend to terminate the merged
Rogers defined
benefit plan, and you have requested a determination letter from the
Internal Revenue
Service. You also state that you expect the settlement process to be
completed in late
2018 or early 2019, but lack sufficient information as of December 31,
2017 to determine
the financial impact of the proposed plan termination. Further, we note
disclosure in your
Form 10-Q for the fiscal quarter ended June 30, 2018 that you expect the
settlement
process to be completed in early 2019, but lack sufficient information as
of June 30, 2018
to determine the financial impact of the proposed plan termination.
Please tell us in further
detail why you are unable to include disclosure in your annual and 2018
interim reports of
Mark Weaver
Rogers Corporation
September 13, 2018
Page 2
the estimated impact of the proposed termination on your financial
statements.
We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.
You may contact Tracie Mariner, Staff Accountant, at (202) 551-3744, or
Terence
O'Brien, Branch Chief, at (202) 551-3355, if you have questions regarding
comments on the
financial statements and related matters.
Sincerely,
FirstName LastNameMark Weaver
Division of
Corporation Finance
Comapany NameRogers Corporation
Office of
Manufacturing and
September 13, 2018 Page 2 Construction
FirstName LastName